{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2017-10-31", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2067-2016_2017-10-31.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1890452?doc=", "Checksum": "c7275752d8ce26bba803e437d0a4d549"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2067-2016_2017-10-31.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2017/0014/ATA_001454_2017_A_2067_2016.pdf", "Checksum": "2792a9827eb846c0497cee6aba09fbbc"}, "Scrapedate": "2023-01-01", "Num": ["A/2067/2016"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 31.10.2017 A/2067/2016"}], "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": "D\u00c9DUCTION DU REVENU(DROIT FISCAL) ; LIB\u00c9RALIT\u00c9 ; \u00c9GLISE(RELIGION) | Le fardeau de la preuve incombe au contribuable s'agissant des \u00e9l\u00e9ments qui r\u00e9duisent ou \u00e9teignent son obligation fiscale. Versements b\u00e9n\u00e9voles non d\u00e9montr\u00e9s en l'esp\u00e8ce.\rLes deux instances judiciaires peuvent \u00e0 nouveaux d\u00e9terminer les \u00e9l\u00e9ments imposables et apr\u00e8s avoir entendu le contribuable, modifier la taxation \u00e0 son d\u00e9savantage. | LPFisc.51 ; LPFisc.54 ; LIFD.25 ; LIFD.33a ; LIPP.28 ; aLIPP.37"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 01:00:58", "Checksum": "f1151126a980306d421f1e68f426b9d5"}