{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2019-11-19", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1092-2018_2019-11-19.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2261957?doc=", "Checksum": "30dd0c250a104c788f48b15eb9a771f3"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1092-2018_2019-11-19.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2019/0016/ATA_001699_2019_A_1092_2018.pdf", "Checksum": "fc6b0a2e6b43a83d0d790b38ee171e38"}, "Scrapedate": "2023-01-01", "Num": ["A/1092/2018"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 19.11.2019 A/1092/2018"}], "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 SP\u00c9CIAL SUR L'ACTIVIT\u00c9 \u00c9CONOMIQUE;R\u00c9CLAMATION DE DROIT PUBLIC;D\u00c9LAI DE RECOURS;SUSPENSION DU D\u00c9LAI | Litige portant sur la suspension des d\u00e9lais de r\u00e9clamation en mati\u00e8re de taxe professionnelle communale. La proc\u00e9dure relative \u00e0 la perception de cette taxe est soumise \u00e0 la loi de proc\u00e9dure fiscale du 4 octobre 2001 et les suspensions de d\u00e9lais pr\u00e9vus par l\u2019art. 63 al. 1 let. c LPA ne s\u2019appliquent donc pas. | Cst.127.al1; LPA.63.al1; LPA.63.al2.letc; LPFisc.2.al2; LPFisc.22; LPFisc.49.al1; LPFisc.78; LCP.314; LCP.318; LCP.370"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:06:18", "Checksum": "d18bec76c95d740db7babde55e6a1ada"}