{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2023-08-29", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-113-2022_2023-08-29.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/3284465?doc=", "Checksum": "c7f2f24d9a4296d7f779603a3f46e3ae"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-113-2022_2023-08-29.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2023/0009/ATA_000932_2023_A_113_2022.pdf", "Checksum": "069729dadb60abc791ce3b7020861067"}, "Scrapedate": "2023-01-01", "Num": ["A/113/2022"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 29.08.2023 A/113/2022"}], "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": "IMP\u00d4T;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;OBJET DU LITIGE;PRESCRIPTION;SOUSTRACTION D'IMP\u00d4T;TENTATIVE(DROIT P\u00c9NAL);FIXATION DE L'AMENDE | Confirmation du principe de l'amende fiscale portant sur une tentative de soustraction d'imp\u00f4t pour ICC et IFD 2009, \u00e0 tout le moins sous la forme de dol \u00e9ventuel, ainsi que de son montant. | LIFD.123.al2; LIFD.124.al2; LIFD.126.al1; LIFD.175; LIFD.176; LIFD.181; LIFD.184; LIFD.205f; CP.48; CP.106.al3; LHID.56.al1; LHID.56.al2; LHID.57.al1; LHID.58.al1; LHID.58.al3; LHID.72s; LHID.78f; LPFisc.25.al2; LPFisc.31.al2; LPFisc.69.al2; LPFisc.70; LPFisc.74.al1; LPFisc.77"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 22:55:04", "Checksum": "0481f8fa7250ddadd0d98e3dc8a747d9"}