{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2008-10-28", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2395-2007_2008-10-28.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1882795?doc=", "Checksum": "b33bb50b2fae2a739d16f1a7d3dbb529"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2395-2007_2008-10-28.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2008/0005/ATA_000535_2008_A_2395_2007.pdf", "Checksum": "f1e6d4761c331b1268de605890cfb295"}, "Scrapedate": "2023-01-01", "Num": ["A/2395/2007"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 28.10.2008 A/2395/2007"}], "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": "PROVISION POUR RISQUES ET CHARGES; IMP\u00d4T; SOCI\u00c9T\u00c9 \u00c0 RESPONSABILIT\u00c9 LIMIT\u00c9E; B\u00c9N\u00c9FICE; PR\u00caT \u00c0 USAGE | En l'absence de risque de perte durant l'exercice fiscale consid\u00e9r\u00e9, la constitution d'une provision ne saurait \u00eatre admise. En l'esp\u00e8ce, les provisions accord\u00e9es s'apparentent \u00e0 des prestations \u00e0 l'actionnaire ou \u00e0 un tiers le touchant de pr\u00e8s et doivent d\u00e8s lors \u00eatre r\u00e9int\u00e9gr\u00e9es dans le b\u00e9n\u00e9fice imposable. | LIPM.11 ; LIPM.12 ; LIPM.12.leth"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 02:50:41", "Checksum": "e159ca8ab46dcb65903b7f687c995555"}