{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2002-12-03", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-46-2002_2002-12-03.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1872198?doc=", "Checksum": "278df345e4fba9e4183f0224c7169f41"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-46-2002_2002-12-03.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2002/0007/ATA_000754_2002_A_46_2002.pdf", "Checksum": "f60bea3e5cafd3737b919495cb2e7d1a"}, "Scrapedate": "2023-01-01", "Num": ["A/46/2002"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 03.12.2002 A/46/2002"}], "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": "CALCUL DE L'IMPOT; DEDUCTION DU REVENU; PERTE; ACTIVITE LUCRATIVE INDEPENDANTE; FIN | Rappel de la notion de \"perte commerciale\".\rIl ne peut \u00eatre fait de d\u00e9duction lorsque le revenu est inexistant , \u00e9tant donn\u00e9 la relation de n\u00e9cessit\u00e9 qui doit exister entre un revenu d\u00e9termin\u00e9 et les d\u00e9penses consenties, pour obtenir ce dernier. | LIFD.27; LIPP-V 3 al.3"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:24:34", "Checksum": "8be22b8ff598edb9ad7669e8e4a8a268"}