{
  "Signatur": "VS_BZG_999",
  "Spider": "VS_Gerichte",
  "Datum": "2006-11-17",
  "PDF": {
    "Datei": "VS_Gerichte/VS_BZG_999_A1-06-169_2006-11-17.pdf",
    "URL": "https://api-justsearche.vs.ch/api/documents/93c53faafc6c86119e4612e12d43f2b0/file/",
    "Checksum": "6c47ba9ee3b5e3e347d0a9ce48173449"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A1 06 169"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Wallis Sonstiges Gericht Sonstige Kammer 17.11.2006 A1 06 169"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Valais Autre tribunal Autre chambre 17.11.2006 A1 06 169"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Vallese Altro tribunale Altro camera 17.11.2006 A1 06 169"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Wallis Sonstiges Gericht Sonstige Kammer"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Valais Autre tribunal Autre chambre"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Vallese Altro tribunale Altro camera"
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "KGVS A1 Oeffentliches Recht ordentlich"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "ACDP du 17 novembre 2006, X. SA c. CCR  Impôt sur le bénéfice net des personnes morales; avantages accordés à une  société du même groupe  – Avantages accordés à des tiers et qui ne sont pas justifiés par l’usage commer-  cial; définition (consid. 3a-b).  – Application de cette notion s’agissant de sociétés appartenant à un même  groupe (consid. 3c).  – Répartition du fardeau de la preuve (consid. 4a).  – Examen de la facture finale invoquée en l’espèce (consid. 4b-c).  Gewinnsteuer der juristischen Personen; an ein Konzernmitglied gewährte   Vorteile  – Vorteile an Dritte, die sich nicht mit dem Geschäftszweck rechtfertigen lassen;  Begriffsbestimmung (E. 3a-b)  – Anwendung dieses Begriffs bei Konzernmitgliedern (E. 3c)  – Beweislastverteilung (E. 4a)  – Prüfung der hier angerufenen Endabrechung (E. 4b-c)  Droit  (...)  3. a) Selon les articles 1er alinéa 1 lettre b et 80 LF, les personnes  morales acquittent notamment un impôt sur leur bénéfice net. Le  bénéfice net imposable comprend en premier lieu le solde du compte"
    }
  ],
  "ScrapyJob": "446973/52/2024",
  "Zeit UTC": "21.01.2026 02:07:12",
  "Checksum": "30c8d16a518261f7e287b3e44ac811eb",
  "Sprache": "fr",
  "Chunktime": "12.04.2026 07:30:47",
  "Chunks": [
    {
      "id": {
        "id": "VS/BZG/999/A1-06-169_2006-11-17_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_C0001.json"
      },
      "offset": 0,
      "len": 4703,
      "MicroChunks": [
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00001.txt",
          "offset": 0,
          "len": 528
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00002.txt",
          "offset": 528,
          "len": 358
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00003.txt",
          "offset": 886,
          "len": 680
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00004.txt",
          "offset": 1566,
          "len": 521
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00005.txt",
          "offset": 2087,
          "len": 695
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00006.txt",
          "offset": 2766,
          "len": 574
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00007.txt",
          "offset": 3340,
          "len": 451
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00008.txt",
          "offset": 3731,
          "len": 398
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00009.txt",
          "offset": 4068,
          "len": 635
        }
      ]
    },
    {
      "id": {
        "id": "VS/BZG/999/A1-06-169_2006-11-17_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_C0002.json"
      },
      "offset": 4703,
      "len": 2098,
      "MicroChunks": [
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00010.txt",
          "offset": 4703,
          "len": 620
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00011.txt",
          "offset": 4985,
          "len": 581
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00012.txt",
          "offset": 5553,
          "len": 694
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00013.txt",
          "offset": 5963,
          "len": 358
        },
        {
          "id": "VS/BZG/999/A1-06-169_2006-11-17_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-169_2006-11-17_MC00014.txt",
          "offset": 6305,
          "len": 496
        }
      ]
    }
  ]
}