{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2020-09-22", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-492-2018_2020-09-22.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2486033?doc=", "Checksum": "100554a370c5fb37a6ee00cba6dddb14"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-492-2018_2020-09-22.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2020/0009/ATA_000945_2020_A_492_2018.pdf", "Checksum": "d843a2c64cb59243492cdbfb105648fa"}, "Scrapedate": "2023-01-01", "Num": ["A/492/2018"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 22.09.2020 A/492/2018"}], "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": "SOCI\u00c9T\u00c9 ANONYME;DROIT FISCAL;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;IMP\u00d4T SUR LE B\u00c9N\u00c9FICE DES ENTREPRISES;FARDEAU DE LA PREUVE;PROVISION; CORRECTION DE VALEUR(DROIT FISCAL);PRINCIPE DE LA BONNE FOI | Arr\u00eat suite \u00e0 un retour du TF. Confirmation de la reprise de la provision pour litiges au motif que celle-ci ne respecte pas le principe de p\u00e9riodicit\u00e9 et d\u2019\u00e9tanch\u00e9it\u00e9 des exercices fiscaux. | LIFD.57; LIFD.58.al1.leta; LIFD.58.al1.letb; LIPM.11; LIPM.12.leta; LIPM.13.lete; LIFD.63.al1"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:53:33", "Checksum": "b318ef1319db68733d9c782ac04c855d"}