{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2009-10-06", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1436-2008_2009-10-06.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1883263?doc=", "Checksum": "f6a12cabbdd7c72a35076ea1407e04be"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1436-2008_2009-10-06.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2009/0005/ATA_000503_2009_A_1436_2008.pdf", "Checksum": "7fe07a50614b9873bf18eaa31cd4de68"}, "Scrapedate": "2023-01-01", "Num": ["A/1436/2008"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 06.10.2009 A/1436/2008"}], "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": "; IMP\u00d4T SUR LE REVENU ; CR\u00c9ANCE ; REMISE CONVENTIONNELLE DE DETTE | L'abandon de cr\u00e9ance fait en faveur du recourant contribuable par la banque constitue en l'esp\u00e8ce un revenu car il provient d'une remise de dette, et doit \u00eatre en cons\u00e9quence impos\u00e9. | LPA.68 ; Cst.29.al2 ; LIFD.16 ; CO.115"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 02:40:57", "Checksum": "384c84c76b9834c83da30e2605ac9511"}