{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2022-11-01", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-881-2021_2022-11-01.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/3179055?doc=", "Checksum": "2be1dee9ed93472059e13d42a77798f2"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-881-2021_2022-11-01.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2022/0011/ATA_001103_2022_A_881_2021.pdf", "Checksum": "7979b2dcc6ff1d1978edd9e469b70d72"}, "Scrapedate": "2023-01-01", "Num": ["A/881/2021"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 01.11.2022 A/881/2021"}], "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 CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;IMP\u00d4T SUR LE REVENU;SOUSTRACTION D'IMP\u00d4T;TAXATION CONS\u00c9CUTIVE \u00c0 UNE PROC\u00c9DURE;FARDEAU DE LA PREUVE;POUVOIR D'APPR\u00c9CIATION;D\u00c9NONCIATION SPONTAN\u00c9E;MOMENT DE LA R\u00c9ALISATION;OPTION DE COLLABORATEUR | Rejet du recours d\u2019un contribuable dont les options octroy\u00e9es par son employeur doivent, comme l\u2019ont retenu l\u2019administration fiscale cantonale puis le Tribunal administratif de premi\u00e8re instance \u00eatre impos\u00e9es au moment de leur exercice. | LPA.74; LPA.76A; LIFD.16.al1; LIFD.17.al1; LIFD.124.al2; LIFD.126.al1; aLIPP-IV.2; LIPP.17; LIPP.18; LIFD.41; CC.8"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:14:31", "Checksum": "501e0b3a68c77aea165244bd1d16d899"}