{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2004-10-26", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1449-2004_2004-10-26.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1875721?doc=", "Checksum": "d78717cc80733e3d3ae6693b47de7fcb"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1449-2004_2004-10-26.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2004/0008/ATA_000838_2004_A_1449_2004.pdf", "Checksum": "0fb508f63f4497780a51ed0b677cd24c"}, "Scrapedate": "2023-01-01", "Num": ["A/1449/2004"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 26.10.2004 A/1449/2004"}], "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": "TAXATION D'OFFICE; DOUBLE IMPOSITION; REFORMATIO IN PEJUS; ADMINISTRATION D'OFFICE DE LA SUCCESSION | Taxation d'office car l'h\u00e9riti\u00e8re l\u00e9gale a omis d'envoyer la d\u00e9claration de succession \u00e0 l'administration fiscale cantonale. Recours pour double imposition admis par la CCRMI. Recours au TA rejet\u00e9, car il n'est pas possible de proc\u00e9der \u00e0 une reformatio in pejus en mati\u00e8re de successions. | LPFi.51 al.1; LPFi.53 al.1; LPFi.62 al.8; LDS.42; LDS.67 al.1; Oinv.17"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:19:01", "Checksum": "73bd596d9a6453e6ab85a0e54d49c923"}