{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2020-12-08", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2966-2019_2020-12-08.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2549060?doc=", "Checksum": "5a751ec881ce580497366974d89c8d20"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2966-2019_2020-12-08.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2020/0012/ATA_001249_2020_A_2966_2019.pdf", "Checksum": "fbed5a35d17beb1de7776ca98186ea72"}, "Scrapedate": "2023-01-01", "Num": ["A/2966/2019"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 08.12.2020 A/2966/2019"}], "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;SOUSTRACTION D'IMP\u00d4T;CHARGES COMMERCIALES(DROIT FISCAL);FARDEAU DE LA PREUVE;APPR\u00c9CIATION DES PREUVES;MAXIME INQUISITOIRE;AMENDE;FIXATION DE L'AMENDE;FAUTE;INTENTION;PRINCIPE DE LA C\u00c9L\u00c9RIT\u00c9;PRINCIPE DE LA BONNE FOI | Examen des conditions d\u2019ouverture d\u2019une proc\u00e9dure en rappel et soustraction d\u2019imp\u00f4ts, du bien-fond\u00e9 des reprises ainsi que du principe et du montant des amendes. Confirmation que les reprises effectu\u00e9es par l\u2019AFC-CH dans le cadre d\u2019un contr\u00f4le portant sur l\u2019imp\u00f4t anticip\u00e9, reprises int\u00e9gralement par l\u2019AFC-GE, sont justifi\u00e9es, tout comme les amendes. Pas de violation des principes de la bonne foi et de la c\u00e9l\u00e9rit\u00e9 malgr\u00e9 l\u2019ouverture des proc\u00e9dures trois ans apr\u00e8s la connaissance des faits justifiant lesdites proc\u00e9dures. | LIFD.152.al1; LIFD.53.al2; LPFisc.61.al1; LIFD.152.al3; LHID.53.al3; LPFisc.61.al3; LIFD.184.al1.letb; LIFD.184.al2; LHID.58.al2; LIFD.184.al1.letb.ch1; LHID.58.al2.leta; LIFD.205f; LHID.78f; LIFD.151.al1; LHID.53.al1.par1; LPFisc.59.al1; LIFD.151.al2; LPFisc.59.al2; LIPM.11; LHID.24.al1.leta; LIFD.57; LIPM.12.al2.lete; LIFD.58.al1.letb; LIFD.175.al1; LHID.56.al1; LPFisc.69.al1; CP.12.al2; CP.333.al1; CP.104; CP.12.al3; LIFD.181.al1; LPFisc.74.al1; LIFD.175.al2; LHID.56.al2; LPFisc.69.al2; CP.333.al1; CP.48.lete; Cst.9; Cst.5.al3; Cst.5.al1; Cst.127.al1; Cst.29.al1"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:57:57", "Checksum": "f508d5b7f7d495d059bfde4eb5c5c10a"}