{"id":3621,"date":"2018-12-12T11:17:27","date_gmt":"2018-12-12T10:17:27","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3621"},"modified":"2020-07-07T16:27:21","modified_gmt":"2020-07-07T14:27:21","slug":"in-vino-veritas-non-semper-est","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/","title":{"rendered":"In vino veritas (non semper est)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

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.<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-3621","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[48]},"shp_steuerportal_must_use":{"translations":[{"id":3621,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/","title":{"rendered":"In vino veritas (non semper est)"},"language":"de"}]},"yoast_head":"\nIn vino veritas (non semper est) • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-vino-veritas-non-semper-est\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In vino veritas (non semper est) • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Oesterhelt diskutiert das Urteil des Bundesgerichts vom 8.10.2018 (2C_503\/2017). 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