{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2008-09-30", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-4968-2007_2008-09-30.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1882739?doc=", "Checksum": "30bbbcb1b0e1d0bf6f6e745b96140e0f"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-4968-2007_2008-09-30.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2008/0005/ATA_000506_2008_A_4968_2007.pdf", "Checksum": "c7e011e8fcce9f96160beb08c91786db"}, "Scrapedate": "2023-01-01", "Num": ["A/4968/2007"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 30.09.2008 A/4968/2007"}], "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": "; OBLIGATION D'ENTRETIEN ; IMP\u00d4T ; DIVORCE ; GARDE ALTERN\u00c9E ; D\u00c9DUCTION DU REVENU(DROIT FISCAL) | Le bar\u00e8me applicable aux \u00e9poux mari\u00e9s ne saurait \u00eatre accord\u00e9 simultan\u00e9ment aux deux parents lorsque ceux-ci vivent s\u00e9par\u00e9s ou sont divorc\u00e9s. Il est ainsi conforme au droit f\u00e9d\u00e9ral de refuser d'accorder \u00e0 un \u00e9poux s\u00e9par\u00e9, b\u00e9n\u00e9ficiant de la garde altern\u00e9e sur ses enfants, la d\u00e9duction sociale pour enfant. | LIFD.33 ; LIFD.212 ; LIFD.214 ; LIPP-V.14.al5 ; LIPP-V.14.al4 ; LIPP-V.11 ; LIPP-V.12 ; LIPP-V.14"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 02:50:27", "Checksum": "c1a443a332f7f7260e5a2d5fb86ad1a8"}