{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2016-04-05", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1275-2014_2016-04-05.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1888749?doc=", "Checksum": "aed5cecd3200d0f3a44a4d47e56479d3"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1275-2014_2016-04-05.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2016/0002/ATA_000292_2016_A_1275_2014.pdf", "Checksum": "792bc949edef09671235e53b855b70ce"}, "Scrapedate": "2023-01-01", "Num": ["A/1275/2014"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 05.04.2016 A/1275/2014"}], "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": "DROIT FISCAL ; IMP\u00d4T SUR LE REVENU ; ASSUJETTISSEMENT(IMP\u00d4T) | Le revenu n'est imposable que s'il est r\u00e9alis\u00e9. Cette condition essentielle constitue le fait g\u00e9n\u00e9rateur de l'imposition du revenu ( | LIFD.16.al1; LIFD.21.al1.leta; LIFD.21.al1.letb; LIPP.17; LIPP.24.al1.leta; LIPP.24.al1.letb"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 01:10:17", "Checksum": "1180330b0ec0ff41dcd760fcfcfb7261"}