{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2018-11-27", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-185-2018_2018-11-27.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1891733?doc=", "Checksum": "11f7bdb722f4dbd215f92f721ee13dc0"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-185-2018_2018-11-27.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2018/0012/ATA_001284_2018_A_185_2018.pdf", "Checksum": "a95dc4d5074606b2b5d88ac9e2e52b4b"}, "Scrapedate": "2023-01-01", "Num": ["A/185/2018"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 27.11.2018 A/185/2018"}], "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": "IMP\u00d4T ; DROIT FISCAL ; D\u00c9CISION D'IRRECEVABILIT\u00c9 ; F\u00c9RIES JUDICIAIRES ; CALCUL DU D\u00c9LAI | Le contentieux fiscal en mati\u00e8re d'ICC est soumis aux dispositions de la LPA quant au d\u00e9lai de recours et selon l'art. 63 al. 2 let. e LPA, il n'y a pas de suspensions de d\u00e9lai estivales. Irrecevabilit\u00e9 du recours d\u00e9pos\u00e9 tardivement. | LPFisc.1.leta; LPFisc.2.al2; LPA.63.al1.letb; LPA.63.al2.lete; LPA.17.al4"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:34:53", "Checksum": "27ef42457b46cc55ac43d2c4bde01d16"}