{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Kathrin Gisin","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/kathrin-gisin\/","title":"In vino veritas (non semper est) &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"9vdDj2qMlS\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/\">In vino veritas (non semper est)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/embed\/#?secret=9vdDj2qMlS\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0In vino veritas (non semper est)\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"9vdDj2qMlS\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Oesterhelt diskutiert das Urteil des Bundesgerichts vom 8.10.2018 (2C_503\/2017). Zu entscheiden war, ob die Erhebung von 3% Hand\u00e4nderungssteuer durch den Kanton NE auf den Kauf eines Weinbergs im Besitz von Herrn X. durch eine AG, die ebenfalls von Herrn X. gehalten wurde, eine Verletzung von Art. 103 FusG darstellt.","thumbnail_url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/06\/03_01.png"}