{"id":20080499,"updated":"2024-04-10T08:29:46Z","additionalIndexing":"24;Klein- und mittleres Unternehmen;Unternehmer\/in;Vermögenssteuer;Kapitalgesellschaft","affairType":{"abbreviation":"Pa. Iv.","id":4,"name":"Parlamentarische Initiative"},"author":{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"},"deposit":{"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"2008-10-14T00:00:00Z","legislativePeriod":48,"session":"4806"},"descriptors":[{"key":"L03K110705","name":"Vermögenssteuer","type":1},{"key":"L05K0703040104","name":"Unternehmer\/in","type":1},{"key":"L05K0703060302","name":"Klein- und mittleres Unternehmen","type":1},{"key":"L05K0703030101","name":"Kapitalgesellschaft","type":2}],"drafts":[{"consultation":{"resolutions":[{"category":{"id":5,"name":"Adm"},"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"council":null,"date":"2009-02-09T00:00:00Z","text":"Zurückgezogen","type":17}]},"federalCouncilProposal":{},"index":0,"links":[],"preConsultations":[{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"date":"2008-10-14T00:00:00Z","registrations":[]},{"committee":{"abbreviation":"WAK-SR","id":23,"name":"Kommission für Wirtschaft und Abgaben SR","abbreviation1":"WAK-S","abbreviation2":"WAK","committeeNumber":23,"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"typeCode":1},"date":"2008-10-14T00:00:00Z","registrations":[]}],"references":[],"relatedDepartments":[],"states":[{"date":"\/Date(1223935200000+0200)\/","id":24,"name":"Im Rat noch nicht behandelt"},{"date":"\/Date(1234220400000+0100)\/","id":229,"name":"Erledigt"}],"texts":[]}],"language":"de","priorityCouncils":[{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N","priority":1}],"relatedAffairs":[],"roles":[{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"}],"sequentialNumber":219,"shortId":"08.499","state":{"id":229,"name":"Erledigt","doneKey":"0","newKey":0},"texts":[{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Das Bundesgesetz über die Harmonisierung der direkten Steuern der Gemeinden und Kantone soll wie folgt in Artikel 14 Absatz 1 abgeändert werden:<\/p><p>\"... berücksichtigt werden. Für nicht kotierte Beteiligungsrechte an Kapitalgesellschaften muss in allen Fällen vorwiegend der Ertragswert berücksichtigt werden.\"<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Heimliche Verdreifachung der Vermögenssteuer für Inhaber von KMU"}],"title":"Heimliche Verdreifachung der Vermögenssteuer für Inhaber von KMU"}