opencaselaw.ch

ATAS/754/2005

Genf · 2005-09-13 · Deutsch GE
Erwägungen (6 Absätze)

E. 6  1,

E. 07  '(! 8((#("  '#' ".!#  9.!    -  3 &#:! 34417

37   '#' &!'.; 8(#'!' &!#((& &!-  8#(##  -.,  ! #(.  !<'  #!.(  0! ! 

E. 10 "=# 344*7 17  !   !'(#' '#' (#!!"&  05 .!( 344* &"!  ((&((!7  99#  (!#!( # <99  &!">#  ?  (9"!' 899( #"  8&"(@(6&!-  A  05 .!( 344*;8 .(# !', 8(#'!' B .!#(#  "#(9; C D!' #"  99"!# #  "& "# " ." 9(# &!.   !&# &  <"!(! #  "#! (##, 8'D!   (!#(" -; " (9("  !!; E7 6(  !# '#' !.")' . 99# ('(# &"! "6!&#  <"!(! # (# .!:, " &'!(!  F >"!7

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

E. 014  042A  ! "( D."(  "&#'  01 9'.!(!  (&"(#(" #!(#"(! !D# &!###  !(: #"  ! "(  ('D!  !, #!"( >D #(#(!   8###  8'#("  ".B >D !7 37 "9"!'#, %!#7 52  7 0 #7  <7 K   !(: #"  ! "( "H#  (# (;  "###(" &!'., 8!#( 52   "(9''! !  &!#( D''!  !"(#  ! "(  2 "#":! 3444 #!'  .(D!  0! >.(! 3441 @ A;("# !#(.,  "(9''! ! 8!6<LD ":(D#"(! # 8((#'   8(".:((#'  35 >( 0+K3 @ A7 G "&'# &"! >D!   8&- # (('#:(7  !"! (#!>#'  #& #( # !.: @!#( 52 # 24  A7

E. 14 &#:! 344* &!-  !"& !'#("7  ((# !  9(#;8 8 >( '#' D!(.   .( #;8 8 >( (#' &!"7  !"H#  !.< F#! .  !#! B "!7

I7  33 ! 3445 "! 8 #!#( .  !"& !'#("   "9(!' F#! !!(.' &(! 9"(  !#! B "! C .(!" &"! (; (# E7  -D;  (!#!( C  #(('  &!'#B#, " "#! &"! 8B!  "! "!;8  8 & 9(# &"!  #! &!"7  8(>( .'  ."(B "#!  9  05 .!( 344*  >"!  " !."("J > (.( 9(# !!;!;8 .(# F#! &!( " 8"" E7

/0122/3445 6 1/2 6 K7 ! '((" ! "&&"(#("  0! .!( 3445  !"& !'#("  "9(!'  &("  #!#6(; >"!7

+7 8(#'!'  (#!>#' !"!  3K .!( 3445 "#! (# '(("7  9(# ."(!;8 8 "(;8 9# 'D-!7 047 .(#',  '#!(! 8 "#  !>#  !"! ((## !  9(#;  ! .(# ((#(# !! (B "(7

007  "!!(!  8  '#' #!( &"! (9"!#(", 8(#'!' #    '#' D!', >D!7

 -, 07  "(D."( ! 8"!D(#(" >(((! @A  '#' "(9(' #  (#(#' -  0! "=# 3441  !(: #"  ! "( "&"'  5 >D "#  &!'(# #  .(6&!'(# 5 &&'# # 02 >D ! @!#7 0 #7 ! # 52

A7

G(#, 8#("  8'#("  02 >D ! &!  !(: 9''!  3I >.(! 344* @ $

E. 17 (#;  &!"'! # D!#(#7

*7 9"!  &!#(  ;8 &.# 9"!! !"! "#!  &!'# !!F#   '( 14 >"! -  "#(9(#(" &! &( !"' !'  !(: 9''!  ! G<S(Q!<"9;(2 244*    #!"( B&(!7  '( &# F#! &!""D'7  '"(! "(# M A ((;! B##; '(("  !"!# '(! ":#(!  ( # &   '((" ##;'N :A B&"! &"!; "#(9 ( #( &"."(! ! ## #! '(("N A &"!#!  (D#! "   " !&!'##7 G( '"(!  "#(# &  #!"( ''# ''!' " ##! A :A # A (6  !(: 9''!  !  &"!!

& #!!  #(-! !  !"!;8( .! '!! (!!.:7  '"(!  !"! #("! "!  ")  &!.;(!"# >"(# ((;  '((" ##;' # 8."&&  ;   '#' B&'('  !"!# @!#7 013 042 # 04K A7

 D!99(-!

!(6"(  R

 !'(# M

"!( T     "&( "9"!  &!'# !!F# # "#(9(' B &!#( #  G!'#!(# 8 ##, 8'""( &!  D!99 

Volltext (verifizierbarer Originaltext)

    

      !   

        

"#$%%"&''(")(*"&''(

+ ,!+ -  + -, . / #  #$ 0 / &''(

  

 

!"!#

"#!

$$

    %  !"& !'#("

( !"#  )!( *+, -.

(#('

/0122/3445 6 3/2 6  1, 07  '(! 8((#("  '#' ".!#  9.!    -  3 &#:! 34417

37   '#' &!'.; 8(#'!' &!#((& &!-  8#(##  -.,  ! #(.  ! #  ?  (9"!' 899( #"  8&"(@(6&!-  A  05 .!( 344*;8 .(# !', 8(#'!' B .!#(#  "#(9; C D!' #"  99"!# #  "& "# " ." 9(# &!.   !&# &  "!7

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

/0122/3445 6 1/2 6 K7 ! '((" ! "&&"(#("  0! .!( 3445  !"& !'#("  "9(!'  &("  #!#6(; >"!7

+7 8(#'!'  (#!>#' !"!  3K .!( 3445 "#! (# '(("7  9(# ."(!;8 8 "(;8 9# 'D-!7 047 .(#',  '#!(! 8 "#  !>#  !"! ((## !  9(#;  ! .(# ((#(# !! (B "(7

007  "!!(!  8  '#' #!( &"! (9"!#(", 8(#'!' #    '#' D!', >D!7

 -, 07  "(D."( ! 8"!D(#(" >(((! @A  '#' "(9(' #  (#(#' -  0! "=# 3441  !(: #"  ! "( "&"'  5 >D "#  &!'(# #  .(6&!'(# 5 &&'# # 02 >D ! @!#7 0 #7 ! # 52

A7

G(#, 8#("  8'#("  02 >D ! &!  !(: 9''!  3I >.(! 344* @ $ 014  042A  ! "( D."(  "&#'  01 9'.!(!  (&"(#(" #!(#"(! !D# &!###  !(: #"  ! "(  ('D!  !, #!"( >D #(#(!   8###  8'#("  ".B >D !7 37 "9"!'#, %!#7 52  7 0 #7   .(! 3441 @ A;("# !#(.,  "(9''! ! 8!6 ( 0+K3 @ A7 G "&'# &"! >D!   8&- # (('#:(7  !"! (#!>#'  #& #( # !.: @!#( 52 # 24  A7 17 8(#'!'  '#' (  :''9( 8 !  ! "(#  &!#((&! B ! !#(.  ! D @ $ 003  3*5 N

$ " &:('  03 >.(! 3440   

123/44 D 9"  '((" 9 (&"(#(" "#!(!   "(!  9(#;(9# 8F#! '#:(  (-! (!!'9#: &&!(# "  & .!(:: 8#6,6(! &!'##  D!'  .!(: &!'&"'!# @ $ 00+  + N

$ " &:('  34 >( 0++5 P /32/+5 G/ Q/#A7 )  9#       "!;  !.   #(9 8"!! ">"#! ( # ,  "&"!##; 8(#'!' &".(# '.(#! # "# 8!6,, (  9# D!.  8## &;  &"#(#' 9((# &!'('# &!#(  ":>#(9 .(' &!  ! "  ".#("  ":"!#(" (D' &! 8(#'!'  #  33 ! 344* @97 &"(# 1   ".#("A7

 # 'D# 9(# D!(9,  !"!# 8."(! &!"9'!'  (#, 8"#!   (!#!(7  !"!# !"H# ."(! '.'  ."(B "#! ## !(-!  >"! F  !."(# (."(! "## !&!" #(9(! " !."(@ $ 003  3**A7

 # (('#:(, #(9#("  !"(#;  !"!# 8 & &!#((&',  !  ! "! &&!H# ((&&!"&!('  !D!  (!"#7

( !"!  9"' "(#6( F#! !>#'7

/0122/3445 6 2/2 6

  -,1  ,!+ -  + -,  234   5  0   67 #%& -8   4 

07 '!  !"! !.:7  4

37  !>##7

17 (#;  &!"'! # D!#(#7

*7 9"!  &!#(  ;8 &.# 9"!! !"! "#!  &!'# !!F#   '( 14 >"! -  "#(9(#(" &! &( !"' !'  !(: 9''!  ! G "(# ((;  '((" ##;' # 8."&&  ;   '#' B&'('  !"!# @!#7 013 042 # 04K A7

 D!99(-!

!(6"(  R

 !'(# M

"!( T     "&( "9"!  &!'# !!F# # "#(9(' B &!#( #  G!'#!(# 8 ##, 8'""( &!  D!99