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Gegenüber der im Entwurf vorliegenden Mehrwertsteuerverordnung sind erhebliche rechtsstaatliche Bedenken angezeigt. Der Verordnungsentwurf verstösst in verschiedenen Punkten gegen den Verfassungstext. Darüber hinaus liegt es im wohlverstandenen Interesse der Schweiz, von den eingespielten Grundsätzen des EG-Richtlinienrechtes nur insoweit abzuweichen, als dadurch nicht Wettbewerbsnachteile bewirkt werden.

1. Echte Befreiung von ins Ausland erbrachten Dienstleistungen

Die vorgesehene Regelung, wonach exportierte Dienstleistungen nur dann echt befreit sein sollen, wenn sie im Ausland zur beruflichen oder gewerblichen Nutzung oder Auswertung verwendet werden, widerspricht dem Verfassungstext von Artikel 8 Absatz 2 Buchstabe c Ziffer 1 der Übergangsbestimmungen zur Bundesverfassung, der keine derartige Einschränkung vorsieht.

Zusätzlich zu erwähnen ist, dass die eingeschränkte Befreiung von exportierten Dienstleistungen den Mehrwertsteuerrechten der wichtigsten mit der Schweiz im Wettbewerb stehenden EU-Länder unbekannt ist. Dadurch wird die Wettbewerbsfähigkeit der schweizerischen Dienstleistungsanbieter gegenüber den Konkurrenten in der EU stark beeinträchtigt.

2. Bestimmungen über die Solidarhaftung

Die in Artikel 25 MWStV-E vorgesehene solidarische Mithaftung für die Mehrwertsteuer geht deutlich über das hinaus, was in andern Gesetzen und insbesondere VStrR statuiert wird.

3. Steuerstrafrecht

Steuerstrafen gelten heute gemäss Bundesgerichtspraxis als echte Strafen. Sie haben die Anforderungen der schweizerischen Rechtsordnung und der EMRK zu erfüllen.

Der MWStV-E geht über das hinaus, was im Rahmen der schweizerischen Rechtsordnung sonst gültig ist. Dies ist um so unnötiger, als das VStrR eine bewährte, strenge und gesetzlich legitimierte Strafrechtsordnung zur Verfügung stellt.

4. Umstrukturierungen/Übertragung von Vermögensgesamtheiten

In der Rechtspraxis besteht ein grosses Bedürfnis, die Steuerfolgen von Umstrukturierungen und der Übertragung von Vermögensgesamtheiten zu klären. Dabei ist zu beachten, dass solche Unternehmensreorganisationen an sich keine Mehrwerte schaffen und dass auch nicht von einer Lieferung im Sinne der Mehrwertsteuer gesprochen werden kann. Anderseits ist es für eine Volkswirtschaft von vitalem Interesse, bestehende Unternehmensstrukturen ohne steuerliche Verluste an sich ändernde Rahmenbedingungen anpassen zu können.

5. Steueraufschub bei Einfuhren

Die vorgesehene Besteuerung bei Einfuhren führt im Vergleich zur Wust zu einer deutlichen Verschlechterung der Situation für Importeure. Ohne dass dies verfassungsmässig vorgesehen wäre, werden die Importeure in der Zeit zwischen der Wareneinfuhr und der ordentlichen Mehrwertsteuerabrechnung zu einer Zwischenfinanzierung verpflichtet.

6. Organschaft

Die mehrwertsteuerliche Einführung der Organschaft führt dazu, dass konzerninterne Leistungen steuerneutral erbracht werden können. Sie entspricht einem Bedürfnis der Wirtschaft.

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Der Bundesrat wird eingeladen, beim Erlass der Verordnung über die Mehrwertsteuer in Abweichung zum Entwurf vom 28. Oktober 1993 (MWStV-E) insbesondere folgende Punkte zu berücksichtigen:

1. Generell echte Befreiung von ins Ausland erbrachten Dienstleistungen, das heisst nicht nur im Fall, dass diese Dienstleistungen durch Personen mit Wohnsitz, Sitz oder ständigem Aufenthalt im Ausland beruflich oder gewerblich genutzt oder ausgewertet werden (Art. 15 Abs. 1 Bst. g MWStV-E);

2. Streichung der Bestimmungen über die solidarische Mithaftung für geschuldete Steuern (Art. 25 MWStV-E), soweit sie über jene von Artikel 12 des Bundesgesetzes über das Verwaltungsstrafrecht (VStrR) hinausgehen;

3. Verweis auf die Anwendbarkeit des VStrR und im übrigen Streichung der steuerstrafrechtlichen Sonderbestimmungen des MWStV-E;

4. explizite Statuierung der mehrwertsteuerneutralen Durchführung von Umstrukturierungen und Übertragungen von Vermögensgesamtheiten;

5. Weiterführung des Steueraufschubs bei Einfuhren;

6. Einführung der Organschaft für die Mehrwertsteuerabrechnung inländischer Konzerne.

",7175,"19943123_14","Antwort BR / Büro","

1. Artikel 15 Absatz 2 Buchstabe l der Verordnung vom 22. Juni 1994 über die Mehrwertsteuer sieht - in Erweiterung der Regelung gemäss dem Entwurf der MWStV vom 28. Oktober 1993 - die Steuerbefreiung von Dienstleistungen (namentlich im Bereich der Vermögensverwaltung, der Advokatur, des Notariats und des Treuhandwesens) vor, wenn sie an Empfänger mit Geschäfts- oder Wohnsitz im Ausland erbracht und im Ausland zur Nutzung oder Auswertung verwendet werden. Es ist somit für die Steuerbefreiung von solchen ins Ausland erbrachten Dienstleistungen unerheblich, ob sie der im Ausland ansässige Empfänger zur beruflichen oder gewerblichen oder aber zur privaten Nutzung oder Auswertung verwendet. Wie in der Motion verlangt, sieht die nun geltende MWStV generell die echte Steuerbefreiung der erwähnten Umsätze vor.

2. Artikel 12 VStrR sieht die solidarische Mithaftung für den nachzuentrichtenden oder zurückzuerstattenden Betrag einzig für den Fall vor, dass jemand vorsätzlich eine Widerhandlung gegen die Verwaltungsgesetzgebung des Bundes begangen oder an ihr teilgenommen hat (Abs. 3 der Bestimmung). Artikel 25 MWStV behält diese im VStrR vorgesehene solidarische Mithaftung vor, kennt indessen noch weitere Fälle der Mithaftung wie namentlich die Haftung der Teilhaber an einer einfachen Gesellschaft, Kollektiv- oder Kommanditgesellschaft (Abs. 1 Bst. a), die Haftung der mit der Liquidation betrauten Personen bei Beendigung der Steuerpflicht insbesondere einer aufgelösten juristischen Person (Abs. 1 Bst. c) oder die Haftung der an der Verwaltung oder Geschäftsführung einer Unternehmung beteiligten natürlichen Personen für die missbräuchlich geltend gemachten Vorsteuern (Abs. 1 Bst. e). Die solidarische Mithaftung ist in solchen Fällen unverzichtbar, soll der Bund bei deren Vorliegen nicht Steuerausfälle erleiden müssen. Dagegen wurde der Haftungsgrund in Artikel 25 Absatz 1 Buchstabe c im Entwurf vom 28. Oktober 1993 gestrichen. Diese Bestimmung sah überdies die solidarische Mithaftung der Beauftragten vor, die Steuerpflichtige ohne Wohn- oder Geschäftssitz im Inland zur Erfüllung ihrer Pflichten zu bestellen haben. Im Vernehmlassungsverfahren stiess vor allem dieser Haftungsgrund als zu weitgehend auf starke Opposition. Der Bundesrat hat dieser Kritik Rechnung getragen und daher in der definitiven MWStV diese solidarische Mithaftung fallengelassen.

3. Artikel 64 Absatz 1 MWStV erklärt, dass das Bundesgesetz über das Verwaltungsstrafrecht Anwendung findet. Gemeint ist damit, dass die Widerhandlungen im Bereich der Mehrwertsteuer nach den Verfahrensvorschriften des VStrR (Art. 19ff.) zu verfolgen sein werden. Das VStrR ist im wesentlichen formelles Strafrecht, das heisst eine Verfahrensordnung; es enthält selbst nur sehr wenige materielle Strafnormen (insbesondere die Straftatbestände des Abgabebetruges und der Urkundenfälschung). Würden die steuerstrafrechtlichen Bestimmungen der MWStV gestrichen, so hiesse dies, dass andere Widerhandlungen, wie z. B. Steuergefährdung und einfache Steuerhinterziehung, welche die hauptsächlichsten Straftatbestände auch im Bereich der künftigen Mehrwertsteuer sein werden, überhaupt nicht mehr geahndet werden könnten, also immer straflos blieben. Dies kann jedoch auf keinen Fall hingenommen werden, weshalb an den übrigen steuerstrafrechtlichen Bestimmungen der MWStV festzuhalten ist.

4. Artikel 5 Absatz 5 und Artikel 6 Absatz 3 MWStV sehen entsprechend dem Begehren des Motionärs eine mehrwertsteuerneutrale Behandlung der Übertragung eines Gesamt- oder Teilvermögens eines Steuerpflichtigen an einen andern im Rahmen einer Gründung, einer Umstrukturierung oder eines Unternehmenszusammenschlusses vor.

5. Es trifft zu, dass die Besteuerung der Einfuhren von Gegenständen im System der Mehrwertsteuer im Vergleich zu demjenigen der Warenumsatzsteuer zu einer Verschlechterung der Situation für die steuerpflichtigen Importeure führt. Dieser Nachteil resultiert jedoch aus dem Wechsel zur Erhebungsmethode der Mehrwertsteuer, welche den steuerfreien Bezug oder Import mittels Abgabe einer Verwendungserklärung, der sogenannten Grossistenerklärung, nicht mehr kennt, d. h. diesen steuerfreien Bezug oder Import durch den Vorsteuerabzug ersetzt. Um die dadurch entstehende Zwischenfinanzierung der Mehrwertsteuer als Einfuhrsteuer auf seiten der steuerpflichtigen Importeure möglichst zu beseitigen, sieht die MWStV, wie der Bundesrat bereits in der Antwort auf die Interpellation Reymond (94.3050) im Ständerat festgehalten hat, zwei Neuerungen vor. Einmal gewährt Artikel 71 Absatz 2 MWStV die Einräumung einer Zahlungsfrist von 60 Tagen, die mit dem Zeitpunkt der Rechnungsstellung durch die Eidgenössische Zollverwaltung zu laufen beginnt. Im weiteren ermächtigt Artikel 81 Buchstabe f MWStV das Eidgenössische Finanzdepartement, für Steuerpflichtige, die regelmässig bestimmte hochwertige Gegenstände importieren und exportieren und regelmässig beachtliche Vorsteuerüberschüsse aufweisen, ein vereinfachtes Erhebungsverfahren vorzusehen; ein solches vereinfachtes Erhebungsverfahren besteht namentlich darin, unter bestimmten Voraussetzungen die Entrichtung der Einfuhrsteuer durch eine blosse Deklaration dieser Steuer zu ersetzen. Das Eidgenössische Finanzdepartement wird in Ausführung der in Artikel 81 Buchstabe f MWStV erteilten Kompetenz eine diesbezügliche Verordnung erlassen und ebenfalls auf den 1. Januar 1995 in Kraft setzen.

6. Entsprechend dem Begehren des Motionärs hat der Bundesrat in der MWStV eine Bestimmung aufgenommen, welche es in einem Konzern zusammengeschlossenen, rechtlich selbständigen Unternehmen mit Sitz in der Schweiz erlaubt, für die Zwecke der Mehrwertsteuererhebung und -abrechnung wie ein einziger Steuerpflichtiger behandelt zu werden, womit die Besteuerung konzerninterner Umsätze entfällt. Es handelt sich dabei um die Bestimmung des Artikels 17 Absatz 3 MWStV, welche inländischen Konzernen eine derartige Option einräumt.

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Tile size shows how often a word is used.","topics_all_time","All time","topics_last_4y","Last 4 years","topics_last_8y","Last 8 years","topics_from","topics_to","topics_speeches","speeches","topics_words","words (filtered)","topics_distinct","distinct words","topics_uses","uses","topics_alt","Treemap of the {count} most-used words, sized by how often each is used. {ctx}","topics_table_alt","Table of the {count} most-used words and how often each is used. {ctx}","topics_table_toggle","Show as table","topics_table_word","Word","topics_empty","No speeches with usable text in this period. Try widening the range.","loyalty_title","Party loyalty","loyalty_subtitle","Share of a member's votes cast against their group's majority line (higher = more independent). Abstentions count as a position.","loyalty_axis","Dissent rate: share of votes against own group","loyalty_dissent","dissent","loyalty_ballots","votes","loyalty_empty","No votes in this period meet the thresholds for a loyalty score. Widen the range.","loyalty_chart_alt","Beeswarm plot of the dissent rate of {count} members, one dot per member, coloured by party. {ctx}","loyalty_table_alt","Table of {count} members with their votes, dissents and dissent rate. {ctx}","loyalty_col_member","loyalty_col_party","loyalty_col_group","loyalty_col_ballots","loyalty_col_dissents","Against","loyalty_col_rate","Dissent","loyalty_from","loyalty_to","loyalty_scale","Scale","loyalty_scale_log","Log","loyalty_scale_linear","Linear","loyalty_filters","Filters","cohesion_title","Group cohesion","cohesion_hint","mean Agreement Index (1 = unanimous)","section_alignment","Voting alignment","no_alignment","Not enough shared votes to compare.","view_all_alignment","View full alignment","alignment_agreed_of_shared","agreed on {agreed} of {shared} shared votes","sort_agreement","Agreement","sort_shared","Shared votes","facet_min_shared","Min. shared","min_shared_10","≥ 10","min_shared_20","≥ 20","min_shared_50","≥ 50","min_shared_100","≥ 100","section_body_alignment","body_alignment_subtitle","How members of this chamber vote relative to one another, from the votes they have in common. In the map, members who vote alike sit close together and opponents far apart. Colours are parties, so blocs and coalitions show up as clusters. The grid gives the average agreement between each pair of parties (the diagonal is each party's own internal cohesion).","alignment_from","alignment_to","alignment_view","View","alignment_view_scatter","Map","alignment_view_heatmap","Party grid","alignment_empty","Not enough votes in this window to build the model.","alignment_window_note","Most meaningful within a single legislative period: the model compares members from the votes they have in common. If the window spans an election or a change in composition, members with different terms barely overlap and positions become less comparable.","alignment_no_parties","No party groups to compare in this window.","alignment_scatter_alt","Scatter plot of {count} members placed by how similarly they voted, coloured by party. {ctx}","alignment_pairs","pairs","alignment_heatmap_note","Each cell is the average agreement between members of the two parties (diagonal = a party's internal cohesion). ± is the 95% confidence range and n the number of member-pairs behind it. A small range over many pairs means the alignment is well-established; a wide range means it's only suggestive.","alignment_heatmap_alt","Grid of the average voting agreement between {count} parties. {ctx}","alignment_members_heading","Members","alignment_members_table_alt","Table of {count} members with their agreement with the chamber and with their own party. {ctx}","alignment_col_member","alignment_col_party","alignment_col_votes","alignment_col_chamber","Aligns with chamber","alignment_col_party_align","Within party","alignment_zoom_in","Zoom in","alignment_zoom_out","Zoom out","alignment_zoom_reset","Reset zoom","alignment_filters","section_lobby","Lobby network","lobby_subtitle","The organizations members of this chamber declare in their register of interests, and where those ties overlap. In the network, members are dots (coloured by party) and organizations shared by two or more members are squares. Members who share the same organizations pull together. The breakdown shows how many mandates are paid versus unpaid, and who holds the most.","lobby_empty","No declared interests for this chamber in this window.","lobby_no_shared","No organizations are shared by two or more members here. See the breakdown.","lobby_network_alt","Network graph of {members} members and the {orgs} organizations they share, linked by declared interests. {ctx}","lobby_mandates","mandates","lobby_members_tied","members","lobby_unknown","Unknown","lobby_org_node","Organization","lobby_payment_heading","Paid vs unpaid mandates","lobby_top_orgs","Most-shared organizations","lobby_top_members","Members by mandates","discussion_title","Speech profiles","discussion_intro","Where members sit on a latent axis derived purely from the words they use in their speeches (Wordfish scaling).","discussion_calculating","Scaling speeches…","lobby_calculating","Computing lobby network…","discussion_error","The speech scaling could not be computed.","discussion_converged","Model converged","discussion_not_converged","Model did not fully converge. Read positions with extra caution.","discussion_members_scored","Members scored","discussion_vocab","Vocabulary","discussion_window","Window","discussion_show_all","discussion_show_reliable","Reliable only","discussion_methodology","How this is computed","discussion_range_label","Time range","discussion_range_1y","1 year","discussion_range_2y","2 years","discussion_range_4y","4 years","discussion_range_8y","8 years","discussion_plot_alt","Beeswarm plot of {count} members placed along a word-choice axis, one dot per member. {ctx}","discussion_plot_caption","Each dot is one member, placed by the words they use in their speeches. Members who reach for the same distinctive words sit close together; members who talk very differently sit far apart. So a member's spot isn't assigned by us; it comes out of how they actually speak. For example, someone who keeps saying “tax”, “budget” and “spending” lands far from someone who mostly says “asylum”, “border” and “integration”. Hover any dot for its details. Filled dots have enough speech to place reliably; hollow rings spoke too little, so read their position with caution.","discussion_empty","No speeches are available for this parliament, so its members can't be placed on the axis. This scaling reads the words members actually speak, and the data set only holds speech transcripts for a few parliaments: the federal chambers and a handful of cantons such as Bern, Basel-Stadt or St. Gallen. You can also try a longer time range above.","discussion_empty_sparse","There is too little speech transcript text for this parliament to place its members on the axis. Try a longer time range above.","discussion_pole_a","One pole","discussion_pole_b","Other pole","discussion_col_party","discussion_key_filled","Enough text (reliable)","discussion_key_ring","Below the word floor (low confidence)","discussion_align_title","Does the axis track party?","discussion_align_hint","How much of the spread in positions is explained by party membership (η²): 100% = parties are perfectly separated, ~0% = party tells you nothing.","discussion_align_strong","parties are clearly separated","discussion_align_moderate","parties are partly separated","discussion_align_weak","party barely explains the axis","discussion_poles_title","What the axis is made of","discussion_poles_hint","The words that most pull members towards each pole. The axis only means something once you read these. Its direction is arbitrary.","discussion_no_party","No party","discussion_col_name","discussion_col_position","Position","discussion_col_words","Words","discussion_col_speeches","discussion_low_confidence","low confidence","discussion_table_title","discussion_table_alt","Table of {count} members with their position on the word-choice axis. {ctx}","discussion_read_title","How to read this","discussion_read_direction","The axis direction is arbitrary: Wordfish finds the split, not which side is “left” or “right”. Read the word poles to see what each side means.","discussion_read_uncertainty","Positions are standardized, so the spread is a convention, not a real distance. Wider error bars (and hollow dots) mean less certainty, so don't over-read those members.","discussion_read_confound","Speech style reflects role as much as ideology: committee chairs, ministers and frequent speakers can land at a pole because of what they do, not only what they believe.","organizations_title","organizations_none","No organizations.","org_members","org_mandates","org_bodies","org_members_heading","org_members_table_alt","Table of {count} members with their party, body, role, payment and period. {ctx}","org_no_members","No members.","org_col_member","org_col_party","org_col_body","org_col_role","org_col_payment","Payment","org_col_period","sort_members","sort_mandates","Mandates","interest_unknown","lobby_panel_person","Declared organizations","lobby_panel_org","Members with this mandate","lobby_table_heading","Who is tied to what","lobby_table_explain","The full matrix marks every member against every shared organization: one dot per declared tie, the exhaustive view of who is tied to what.","lobby_table_large","For this chamber that is","lobby_table_cells","cells","lobby_table_show","Show table","lobby_table_alt","Table marking each of {count} members against the {orgs} organizations they are tied to, one dot per declared tie. {ctx}","lobby_select_hint","Select a member or organization to see its ties.","lobby_filters","lobby_error","The lobby network could not be computed.","lobby_clear_selection","Clear selection","close","not_found_person","Person not found","not_found_body","Parliament not found","not_found_affair","Affair not found","not_found_group","Committee or group not found","not_found_voting","Voting not found","not_found_meeting","Meeting not found","not_found_interest","Interest not found","not_found_organization","Organization not found","not_found_text","Text not found","not_found_doc","Document not found","not_found_speech","Speech not found","not_found_hint","There is no entry with the ID {id}. It may have been removed, or the link may be outdated.","not_found_back","Back to the overview","about","About","faq","FAQ","section_title","section_title_bodies","section_title_affairs","section_title_votings","section_title_texts","section_title_docs","section_subtitle_search","section_subtitle_discussion",{"_1612":1613,"_1629":795,"_1630":1631,"_1632":1633,"_1634":982,"_1313":555,"_1287":355,"_78":559,"_1635":562,"_1618":365,"_1636":1637,"_1638":766,"_1420":315,"_74":325,"_1615":467,"_19":335,"_76":565,"_81":345,"_1639":1092,"_1640":1226,"_1641":1262,"_1642":1226,"_1643":1644,"_1645":1226,"_1646":1647,"_1648":555,"_1649":734,"_1650":1226,"_1651":1633,"_1652":559,"_1619":434,"_1653":1654,"_1225":1226,"_1655":672,"_1238":1226,"_72":570,"_1656":1448,"_1657":1305,"_1658":1343,"_1659":1637,"_1660":1432,"_1620":375,"_1661":1424,"_1662":1226},"section_switcher",{"_1610":1611,"_1612":1613,"_1614":315,"_70":511,"_74":325,"_1615":467,"_1616":401,"_1287":355,"_81":345,"_1617":335,"_1618":365,"_1619":434,"_1620":375,"_1621":1622,"_1623":1624,"_1625":1626,"_1627":1628},"section_title_speeches","section_title_groups","section_title_interests","section_title_meetings","section_title_organizations","label_section","Section","home","Home","people","affairs","groups","documents","interests","meetings","organizations","group_parliament","Actors","group_proceedings","Proceedings","group_records","Records","group_lobbying","Lobbying","search","eyebrow","Data on {{name}}","overview","Overview","personal_data","memberships","access_badges","Lobby","images","texts_overview","text_details","docs_overview","doc_details","votings_overview","Voting","voting_details","voting_diagram","Diagram","voting_tally","speeches_overview","speech_details","groups_overview","contributions","interests_overview","Interest","meetings_overview","vocabulary","loyalty","alignment","lobby","discussion","organizations_overview","org_details",{"_1720":1721,"_1722":1723,"_1664":1724,"_266":1725},"intro",{"_1666":1667,"_1668":1669,"_1670":1671,"_1672":1673,"_1674":1675,"_1676":1677,"_1678":1679},"en",{"_1680":1715,"_1682":1716,"_1684":1717,"_1686":1718,"_1688":1719},"de",{"_1680":1710,"_1682":1711,"_1684":1712,"_1686":1713,"_1688":1714},"fr",{"_1680":1705,"_1682":1706,"_1684":1707,"_1686":1708,"_1688":1709},"it",{"_1680":1700,"_1682":1701,"_1684":1702,"_1686":1703,"_1688":1704},"es",{"_1680":1695,"_1682":1696,"_1684":1697,"_1686":1698,"_1688":1699},"pt",{"_1680":1690,"_1682":1691,"_1684":1692,"_1686":1693,"_1688":1694},"rm",{"_1680":1681,"_1682":1683,"_1684":1685,"_1686":1687,"_1688":1689},"cookie","Nus duvrain mo cookies essenzials e funcziunals. Nagina analitica, nagin tracking.","dataLang","La Svizra ha quatter linguas naziunalas, e questas datas datti en pliras da quellas. Intgins records èn plurilings, auters mo en ina lingua. Vus pudais tscherner en tge lingua ch'il cuntegn vegn mussà; sche vossa tscherna n'è betg disponibla per in record, vegnan duvradas las autras linguas en in urden da prioritad fix. Quai è independent da la lingua da l'interfatscha. As lascha reglar sut Configuraziuns › Lingua dal cuntegn (sura a dretga).","alt","Questa pagina è era disponibla per rumantsch.","switch","Mussar per rumantsch","dismiss","Betg pli mussar","Utilizamos apenas cookies essenciais e funcionais. Sem análises, sem rastreio.","A Suíça tem quatro línguas nacionais, e estes dados existem em várias delas. Alguns registos estão em várias línguas, outros apenas numa. Pode escolher em que idioma os conteúdos são apresentados; quando a sua escolha não está disponível para um registo, as restantes línguas são usadas por uma ordem de prioridade fixa. Isto é independente do idioma da interface. Configure em Definições › Idioma dos conteúdos (canto superior direito).","Esta página também está disponível em português.","Ver em português","Não mostrar novamente","Solo utilizamos cookies esenciales y funcionales. Sin análisis, sin seguimiento.","Suiza tiene cuatro lenguas nacionales, y estos datos existen en varias de ellas. Algunos registros están en varias lenguas, otros en una sola. Puede elegir en qué idioma se muestra el contenido; cuando su elección no está disponible para un registro, se utilizan las demás lenguas en un orden de prioridad fijo. Esto es independiente del idioma de la interfaz. 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Certaines entrées sont en plusieurs langues, d'autres dans une seule. Vous pouvez choisir la langue d'affichage du contenu ; si votre choix n'est pas disponible pour une entrée, les autres langues sont utilisées selon un ordre de priorité défini. Ceci est indépendant de la langue de l'interface. Réglable dans Paramètres › Langue du contenu (en haut à droite).","Cette page est aussi disponible en français.","Voir en français","Ne plus afficher","Wir verwenden nur essenzielle, funktionale Cookies. Keine Analyse, kein Tracking.","Die Schweiz hat vier Landessprachen, und diese Daten liegen in mehreren davon vor. Manche Einträge sind mehrsprachig, andere nur in einer Sprache. Sie können wählen, in welcher Sprache die Inhalte angezeigt werden; ist Ihre Wahl für einen Eintrag nicht verfügbar, werden die übrigen Sprachen in einer festen Prioritätsreihenfolge verwendet. Dies ist unabhängig von der Oberflächensprache. Einstellbar unter Einstellungen › Inhaltssprache (oben rechts).","Diese Seite ist auch auf Deutsch verfügbar.","Auf Deutsch anzeigen","Nicht mehr anzeigen","We use only essential, functional cookies. No analytics, no tracking.","Switzerland has four national languages, and this data comes in several of them. Some records are in multiple languages, some in only one. You can choose which language the content is shown in; when your choice isn't available for a record, the remaining languages are used in a set priority order. This is independent of the interface language. Set it under Settings › Content language (top right).","This page is also available in English.","View in English","Don't show again","settings",{"_1788":1789,"_1790":1791,"_1792":1147,"_1793":1794,"_1795":1149,"_1796":1151,"_1797":1798,"_1799":1800,"_1801":1802,"_1803":1804,"_1805":1806,"_620":621,"_1807":1808,"_1809":1810,"_1811":1812,"_1813":1814,"_1815":1816},"nav",{"_1612":1734,"_1735":1736,"_1737":670,"_1738":1739,"_1740":1741,"_1621":1622,"_1623":1624,"_1625":1626,"_1627":1628,"_1614":315,"_70":511,"_1616":401,"_1615":467,"_74":325,"_1619":434,"_1287":355,"_81":345,"_1617":335,"_1618":365,"_1620":375,"_1742":1727,"_1743":1744,"_1590":1591,"_1745":1746,"_1592":1593,"_1747":1748,"_1749":1750,"_1751":1752,"_1753":1754,"_1755":1756,"_1757":1758,"_1759":1760,"_1761":1762,"_1763":1764,"_1765":1766,"_1767":1768,"_1769":1770,"_1771":1772,"_1773":1774,"_1775":1776,"_1777":1778,"_1779":1780,"_1781":1731,"_1782":1783,"_1784":1785,"_1786":1787},{"_1680":1715,"_1682":1716,"_1684":1717,"_1686":1718,"_1688":1719},{"_1726":1727,"_1728":1729,"_1730":1731,"_1732":1733},"project.title","Project","project.desc","About parlhub: what the portal is, answers to common questions, and how the data fits together.","experiments.title","Experiments","experiments.desc","Experimental analyses and methodology showcases on parlhub, including the Wordfish scaling of parliaments from their speeches.","parlhub home","skip_to_content","Skip to main content","explore","start","Start here","start_desc","Quicklinks to chambers, cantons and communes","project","project_desc","The project at a glance","about_desc","What parlhub is and who is behind it","faq_desc","Answers to common questions","sustainability","Sustainability","sustainability_desc","How parlhub is hosted and what it costs the planet","accessibility","Accessibility","accessibility_desc","What works, what doesn't, and how to report a barrier","traffic_stats","Traffic statistics","traffic_stats_desc","Which parts of the site get requested, and by whom","imprint","Imprint","imprint_desc","Who runs parlhub, contact, and the licenses","github","GitHub","github_desc","The project's source code on GitHub","data_guide","Data guide","data_guide_desc","Every kind of data, in plain terms, with examples","data_map","Data map","data_map_desc","How the data fits together, at a glance","methodology","Methodology","methodology_desc","How each figure is calculated, with links to the code","experiments","experiments_desc","Experimental analyses and methodology write-ups","wordfish","Wordfish scaling","wordfish_desc","Placing members on an axis by the words in their speeches","menu_label","Settings","appearance","Appearance","theme","theme_system","System","theme_light","theme_dark","font_size","Font size","font_size_decrease","Decrease font size","font_size_increase","Increase font size","high_contrast","High contrast","grayscale","Grayscale","interface_language","Interface","content_language","Content language","content_language_auto","Auto (follow interface)","content_language_note","Language of the displayed data (names, titles, texts). Independent of the interface; when a record isn't available, the next language is used.","content_language_priority","Priority",{"_1792":1818,"_1797":1819,"_1820":225,"_1821":202,"_1822":202,"_1823":225,"_1824":-5},"system",100,"show_cookie_consent_message","ui_high_contrast","ui_grayscale","msg_lang_hint","content_lang"]