{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2021-06-29", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2351-2019_2021-06-29.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2730818?doc=", "Checksum": "a20ed816e2071602019adf58217957ed"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2351-2019_2021-06-29.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2021/0006/ATA_000685_2021_A_2351_2019.pdf", "Checksum": "a91b0c0c60791401409b02a3df2e2b6e"}, "Scrapedate": "2023-01-01", "Num": ["A/2351/2019"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 29.06.2021 A/2351/2019"}], "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": "SUSPENSION DE LA PROC\u00c9DURE;PRESCRIPTION;DROIT FISCAL;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;PROC\u00c9DURE FISCALE;SOUSTRACTION D'IMP\u00d4T;TAXATION CONS\u00c9CUTIVE \u00c0 UNE PROC\u00c9DURE | Confirmation des rappels d\u2019imp\u00f4ts et des amendes s\u2019agissant de contribuables reconnaissant avoir transf\u00e9r\u00e9 entre 2007 et 2014 un montant total d\u2019environ \rCHF 2'500'000.- de leur patrimoine sur des comptes non d\u00e9clar\u00e9s. S\u2019ils invoquaient que ces montants devaient tax\u00e9s \u00e0 titre de fortune, l\u2019AFC-GE a consid\u00e9r\u00e9 qu\u2019ils devaient l\u2019\u00eatre \u00e0 titre de revenus. \r\rRefus de prise en compte de nouvelles d\u00e9ductions dans le cadre de la proc\u00e9dure de rappel d\u2019imp\u00f4ts au motif qu\u2019elles n\u2019ont aucun lien avec les motifs de ladite proc\u00e9dure. | LPA.14.al1; LIPP.72.al1; LIFD.152.al1; LHID.53.al2; LPFisc.61.al1; LIFD.152.al3; LHID.53.al3; LPFisc.61.al3; LIFD.184.al1.letb; LIFD.184.al2; LHID.58.al2; CP.333.al6.letb; LPFisc.77.al1.letb; LPFisc.77.al2; LIFD.184.al2; LHID.58.al3; LPFisc.77.al2; LIFD.184.al1.leta; LHID.58.al1; LPFisc.77.al1.leta; LPFisc.77.al3; LIFD.205.letf; LHID.78.letf; LIFD.16.al1; LHID.7.al1; LIPP.17; aLIPP-IV.1; LIFD.20.al1.letc; aLIPP-IV.6.letc; LIFD.24.leta; aLIPP-IV.10.letc; aLIPP-III.1; LIPP.46; aLIPP-III.2.lete; LIPP.47.lete; LAVS.5.al2; RAVS.7; RAVS.8.letb; LIFD.175.al1; LHID.56.al1; LPFisc.69.al1; LIFD.176.al1; LHID.56.al2; LPFisc.70.al1; LPFisc.70.al2; LIFD.176.al2; LHID.56.al2; LIFD.175.al2; LPFisc.69.al2; LHID.50; LPFisc.54"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:42:11", "Checksum": "20b7562c31fac1995bbdb582f862c3fd"}