{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2017-05-09", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-3933-2014_2017-05-09.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1889932?doc=", "Checksum": "b3a2dd3edd5c575d1ddbab327ece7577"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-3933-2014_2017-05-09.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2017/0005/ATA_000522_2017_A_3933_2014.pdf", "Checksum": "6d888abe2dfba0cd10c54a52a2092cef"}, "Scrapedate": "2023-01-01", "Num": ["A/3933/2014"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 09.05.2017 A/3933/2014"}], "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": "D\u00c9DUCTION DU REVENU(DROIT FISCAL) ; CHARGE FISCALE ; FARDEAU DE LA PREUVE ; \u00c9TAT \u00c9TRANGER ; PERSONNE PROCHE ; D\u00c9NUEMENT ; AIDE FINANCI\u00c8RE | D\u00e9duction fiscale pour personnes n\u00e9cessiteuses \u00e0 charge des contribuables refus\u00e9e en raison de l'absence de preuve des versements faits en main propre, \u00e0 l'\u00e9tranger ; exigence accrue de preuve applicable dans le cadre de complexe de faits internationaux. | LPFisc.54; LPA.68; aLIFD.213.al1; aLIPP-V.14.al5.letc; LIFD.123; LIFD.126; LIFD.124; LIFD.125; LIFD.33.al1.letg; aLIPP-V.2.letd.ch2; LIFD.33.al1.leth; LIFD.33.al1; lethbis"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:54:55", "Checksum": "c2008f596692fc211a113b0553f270ea"}