{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2007-09-11", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-07-74_2007-09-11.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/ef5210f83a6a82c285675b315050f9a1/file/", "Checksum": "22c9fcc5b867568aabb15086e7aefe3f" }, "Scrapedate": "2023-01-01", "Num": [ "A1 07 74" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 11.09.2007 A1 07 74" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 11.09.2007 A1 07 74" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 11.09.2007 A1 07 74" } ], "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": "RVJ/ZWR 2008 65 ACDP du 11 septembre 2007, Bourgeoisie de X. c. CCR Exonération fiscale des bourgeoisies ; impôt sur les gains immobiliers – Droit transitoire et application de la loi du 9 novembre 2006 abrogeant l’art. 153bis LF (consid. 1a). – Qualité pour recourir d’une bourgeoisie (consid. 1b). – Droit transitoire et application des dispositions relatives à l’exonération fiscale des personnes morales de droit public (consid. 2). – Relation entre l’impôt foncier et l’impôt sur les gains immobiliers (consid. 3). – Les art. 23 al. 1 lit. c et 56 lit. c LHID sont applicables aux bourgeoisies (consid. 4a). – Relations de ces dispositions avec le droit cantonal qui exclut, à l’art. 79 al. 2 LF, l’exonération de biens immobiliers provenant de l’aliénation de simples valeurs de placement ou des actifs affectés à une exploitation commerciale (consid. 4b ; 5 a-c). – D’où suit que l’exonération ne peut guère être invoquée que s’agissant de biens directement affectés à des tâches d’intérêt public (consid. 5d). – Tel n’est pas le cas de terrains à bâtir qu’une bourgeoisie a gérés et vendus comme l’aurait fait un simple particulier (consid. 6)." } ], "ScrapyJob": "446973/52/2024", "Zeit UTC": "21.01.2026 02:07:17", "Checksum": "59415e07b3a4e1721f76cc472d424ff8", "Sprache": "fr", "Chunktime": "12.04.2026 07:30:53", "Chunks": [ { "id": { "id": "VS/BZG/999/A1-07-74_2007-09-11_C0001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-07-74_2007-09-11_C0001.json" }, "offset": 0, "len": 3654, "MicroChunks": [ { "id": "VS/BZG/999/A1-07-74_2007-09-11_MC00001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-07-74_2007-09-11_MC00001.txt", "offset": 0, "len": 653 }, { "id": "VS/BZG/999/A1-07-74_2007-09-11_MC00002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-07-74_2007-09-11_MC00002.txt", "offset": 640, "len": 654 }, { "id": "VS/BZG/999/A1-07-74_2007-09-11_MC00003", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-07-74_2007-09-11_MC00003.txt", "offset": 1252, "len": 660 }, { "id": 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