{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2019-11-12", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-4589-2015_2019-11-12.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2258772?doc=", "Checksum": "e0e557fa9055ddd73c0ee6cfa0dd16f9"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-4589-2015_2019-11-12.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2019/0016/ATA_001671_2019_A_4589_2015.pdf", "Checksum": "d45810542a72461c549b4a8a6d4488c4"}, "Scrapedate": "2023-01-01", "Num": ["A/4589/2015"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 12.11.2019 A/4589/2015"}], "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;SOUSTRACTION D'IMP\u00d4T;TENTATIVE(EN G\u00c9N\u00c9RAL);PROC\u00c9DURE DE TAXATION;D\u00c9LAI ABSOLU;PRESCRIPTION | En raison de l\u2019ind\u00e9pendance des proc\u00e9dures administrative et p\u00e9nale, la prescription absolue du droit de taxer ne peut avoir d\u2019incidence sur l\u2019infraction de tentative de soustraction d\u2019imp\u00f4t. Admission du recours. | LIFD.175; LIFD.176; LIFD.184; LHID.56; LPFisc.70"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:18:20", "Checksum": "c7db4d34938d23a9d8db4134c26f0c7b"}