{"id":5074,"date":"2020-10-06T12:15:32","date_gmt":"2020-10-06T10:15:32","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=5074"},"modified":"2020-10-06T23:22:37","modified_gmt":"2020-10-06T21:22:37","slug":"von-dumont-zum-wirtschaftlichen-neubau","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/von-dumont-zum-wirtschaftlichen-neubau\/","title":{"rendered":"Von \u00abDumont\u00bb zum wirtschaftlichen Neubau"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

In ihrem Beitrag zum \u00ab\u00a0wirtschaftlichen Neubau\u00a0\u00bb zeichnen die Autoren Kocher und Anzante eine bundesgerichtliche Praxis nach, die sich in der j\u00fcngeren Vergangenheit zu den bisweilen schwierigen Abgrenzungsfragen betreffend Unterhaltskosten und Anlagekosten entwickelt hat.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":201,"display_name":"Martin Kocher","first_name":"Martin","last_name":"Kocher","description":"

PD Dr. iur., LLM (Taxation, LSE), Rechtsanwalt, dipl.
\nSteuerexperte; Lehrbeauftragter f\u00fcr Abgaberecht an
\nder Universit\u00e4t Basel; Pr\u00e4sidialgerichtsschreiber Abgaben
\n\/ wissenschaftlicher Berater am Schweizerischen
\nBundesgericht<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/10\/Martin-Kocher-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/martin-kocher\/"},{"ID":741,"display_name":"Diego Anzante","first_name":"Diego","last_name":"Anzante","description":"

MLaw, Universit\u00e4t Basel, Anwaltspraktikant<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/10\/Anzante_Diego-01a_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/diego-anzante\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/von-dumont-zum-wirtschaftlichen-neubau\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-5074","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[201,741]},"shp_steuerportal_must_use":{"translations":[{"id":5074,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/von-dumont-zum-wirtschaftlichen-neubau\/","title":{"rendered":"Von \u00abDumont\u00bb zum wirtschaftlichen Neubau"},"language":"de"}]},"yoast_head":"\nVon \u00abDumont\u00bb zum wirtschaftlichen Neubau • steuerportal.ch<\/title>\n<meta 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