{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2004-10-05", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1051-2004_2004-10-05.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1875665?doc=", "Checksum": "8a6f7870d48bc98e62dfdd73cd73eef9"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1051-2004_2004-10-05.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2004/0007/ATA_000763_2004_A_1051_2004.pdf", "Checksum": "5bc6afcfc1207d7300c2378c258033bc"}, "Scrapedate": "2023-01-01", "Num": ["A/1051/2004"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 05.10.2004 A/1051/2004"}], "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": "CALCUL DE L'IMPOT; IMPOT; SOCIETE ANONYME; CALCUL; DROIT FISCAL; PROVISION; COMPTABILITE | La soci\u00e9t\u00e9 recourante n'ayant pas constitu\u00e9 de provision relative \u00e0 la perte subie durant l'exercice en cause, celle-ci ne saurait \u00eatre d\u00e9duite au moment de l'imposition de ses b\u00e9n\u00e9fices. En l'esp\u00e8ce, au vu des circonstances, l'existence de la perte \u00e9tait quasi certaine au terme de l'exercice en cause et devait donc \u00eatre comptabilis\u00e9e. | LIFD.63 al.1 litt.b; LHID.24 al.1; LIPM.11; LIPM.12 litt.a"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:18:56", "Checksum": "5d1e47b8645bdb5acf369502157fd84e"}