{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2005-07-19", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-81-2004_2005-07-19.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1876585?doc=", "Checksum": "ffd707a8cab632544ef80867d5d6bf49"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-81-2004_2005-07-19.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2005/0004/ATA_000488_2005_A_81_2004.pdf", "Checksum": "663b27579932514d7d6710e0530923a1"}, "Scrapedate": "2023-01-01", "Num": ["A/81/2004"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 19.07.2005 A/81/2004"}], "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 SUR LE BENEFICE DES ENTREPRISES; TAXATION; BENEFICE; DEDUCTION; SOCIETE ANONYME | Soci\u00e9t\u00e9 anonyme poursuivant un but \u00e9conomique et social. Question de savoir si les d\u00e9penses sociales et humanitaires engag\u00e9es par la soci\u00e9t\u00e9 pendant son exercice peuvent \u00eatre d\u00e9duites de son rendement (charges justifi\u00e9es par l'usage commercial) ou si elles doivent \u00eatre port\u00e9es \u00e0 son b\u00e9n\u00e9fice. | LIFD.57; LIFD.58 al.1 litt.b"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:12:21", "Checksum": "bb07513d700933f8ce72bcf70d4e8da7"}