{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2019-11-26", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-4638-2017_2019-11-26.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2264555?doc=", "Checksum": "ed917b146f8995f1a2bb9ed377abb558"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-4638-2017_2019-11-26.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2019/0017/ATA_001726_2019_A_4638_2017.pdf", "Checksum": "aaabc9f5d7d154ad6ad605f3888cffc7"}, "Scrapedate": "2023-01-01", "Num": ["A/4638/2017"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 26.11.2019 A/4638/2017"}], "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": "OBJET DU LITIGE;IMP\u00d4T \u00c0 LA SOURCE;TAXATION CONS\u00c9CUTIVE \u00c0 UNE PROC\u00c9DURE;SUBSTITUTION FISCALE;D\u00c9LAI ABSOLU;PRESCRIPTION;CALCUL DE L'IMPOT;REVENU D\u00c9TERMINANT;BAR\u00c8ME;SOUSTRACTION D'IMP\u00d4T;FIXATION DE L'AMENDE | Admissibilit\u00e9 d\u2019un rappel d\u2019imp\u00f4t effectu\u00e9 \u00e0 l\u2019encontre du d\u00e9biteur de la prestation imposable s\u2019\u00e9tant acquitt\u00e9, pour les ann\u00e9es 2008 \u00e0 2013, d\u2019un montant d\u2019imp\u00f4t \u00e0 la source insuffisant. Principe de l\u2019annualisation du revenu pour la d\u00e9termination du taux de l\u2019imp\u00f4t en pr\u00e9sence de revenus p\u00e9riodiques. Admission tr\u00e8s partielle du recours en lien avec la quotit\u00e9 des amendes pour soustraction fiscale inflig\u00e9es. | LIFD.137; LIFD.138; LIFD.151; LIFD.152; LIFD.91; LIFD.84; LIFD.85; LIFD.86; LIFD.40; LIFD.175; LISP.21; LISP.23; LHID.49; LHID.53; LHID.15; LHID.56; LPFisc.61; LPFisc.69; OIS.1; Cst.127"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:18:45", "Checksum": "a03376072452851541ed2e8328adfb6b"}