{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2024-04-16", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-761-2023_2024-04-16.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/3331211?doc=", "Checksum": "5e739a99b57e12d4cff37cb54f5a1635"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-761-2023_2024-04-16.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2024/0004/ATA_000495_2024_A_761_2023.pdf", "Checksum": "228ddc60bd6ca7f76f428eb376fafd98"}, "Scrapedate": "2025-08-29", "Num": ["A/761/2023"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 16.04.2024 A/761/2023"}], "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": "DROIT FISCAL;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;PROC\u00c9DURE FISCALE;IMP\u00d4T SUR LE REVENU;IMP\u00d4T SUR LA FORTUNE;IMMEUBLE;VALEUR V\u00c9NALE(SENS G\u00c9N\u00c9RAL);VALEUR FISCALE;D\u00c9DUCTION DES INT\u00c9R\u00caTS PASSIFS;DROIT D'\u00caTRE ENTENDU;EFFET CONFISCATOIRE DE L'IMP\u00d4T | La recourante conteste la conformit\u00e9 \u00e0 l\u2019art. 14 LHID du caract\u00e8re sch\u00e9matique du taux de capitalisation cantonal en mati\u00e8re d\u2019\u00e9valuation des immeubles locatifs par l\u2019AFC, qui est confirm\u00e9e en l\u2019esp\u00e8ce. Recours rejet\u00e9. | Cst.26; LHID.13; LHID.14; LIPP.49; LIPP.50; LIPP.60"}], "ScrapyJob": "446973/35/2094", "Zeit UTC": "29.08.2025 02:03:24", "Checksum": "72d6265c6e36984338168639519878e7"}