{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2000-03-07", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-495-1999_2000-03-07.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1872291?doc=", "Checksum": "c05e45ab28cd61b0e0c619a6ce0bc636"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-495-1999_2000-03-07.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2000/0001/ATA_000133_2000_A_495_1999.pdf", "Checksum": "cd66438972e10b85b8e64f9d4f80d101"}, "Scrapedate": "2023-01-01", "Num": ["A/495/1999"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 07.03.2000 A/495/1999"}], "Meta": [{"Sprachen": ["de"], "Text": "Genf Chambre administrative"}, {"Sprachen": ["fr"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative"}, {"Sprachen": ["it"], "Text": "Ginevra Chambre administrative"}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "IMPOT; SUCCESSION; PRESCRIPTION; PEREMPTION; TAXE D'INSCRIPTION AU REGISTRE; LACUNE(LEGISLATION); FIN | Le d\u00e9lai de p\u00e9remption du droit de taxer (en droit des successions) n'est pas de 10 ans comme l'AFC le soutient. D\u00e9lai non fix\u00e9 en l'esp\u00e8ce, le TA constatant uniquement que le droit de taxer est manifestement p\u00e9rim\u00e9. | LDS.73; LDS.73 al.1 litt.a; LDS.29"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:26:32", "Checksum": "5a3f0f02e4564c3d00f926aa1c31cf05"}