{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2010-03-09", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2538-2007_2010-03-09.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1883607?doc=", "Checksum": "1731d3d975007d03d24777a206bd1342"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2538-2007_2010-03-09.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2010/0001/ATA_000158_2010_A_2538_2007.pdf", "Checksum": "8f306cb69354a1c0c4f9fecff15bd9ff"}, "Scrapedate": "2023-01-01", "Num": ["A/2538/2007"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 09.03.2010 A/2538/2007"}], "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": "; IMP\u00d4T ; PROVISION POUR RISQUES ET CHARGES ; \u00c9TANCH\u00c9IT\u00c9 ; EXERCICE ANNUEL | La provision constitu\u00e9e pour compl\u00e9ter la pr\u00e9voyance professionnelle d'un employ\u00e9 deux ans avant son d\u00e9part \u00e0 la retraite n'est pas admise car elle repr\u00e9sente une provision pour charge future contraire au principe de p\u00e9riodicit\u00e9. Rejet du recours. | LIFD.29 ; LIPM.12.lete ; LHID.24.al1.leta"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 02:24:15", "Checksum": "2442f6de9234f72ad54f8f87e7dd4213"}