{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2022-11-29", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2237-2021_2022-11-29.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/3191513?doc=", "Checksum": "1dc4ada973bdabe39acca638363d8d6d"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2237-2021_2022-11-29.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2022/0012/ATA_001203_2022_A_2237_2021.pdf", "Checksum": "a79aeb250b69b7523eacc7afdbc20e26"}, "Scrapedate": "2023-01-01", "Num": ["A/2237/2021"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 29.11.2022 A/2237/2021"}], "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;PROC\u00c9DURE FISCALE;SOUSTRACTION D'IMP\u00d4T;NOTIFICATION DE LA D\u00c9CISION;NOTIFICATION PAR VOIE OFFICIELLE;DOMICILE \u00c9LU;MANDATAIRE;REPR\u00c9SENTATION EN PROC\u00c9DURE;OBSERVATION DU D\u00c9LAI;OPPOSITION TARDIVE | Recours d\u2019un contribuable contre un jugement du Tribunal administratif de premi\u00e8re instance qui a confirm\u00e9 le refus d\u2019entrer en mati\u00e8re de l\u2019administration fiscale cantonale \u00e0 la suite du d\u00e9p\u00f4t tardif d\u2019une r\u00e9clamation. Examen de la validit\u00e9 de la notification de d\u00e9cisions par publication dans la FAO. Recours rejet\u00e9. | LPA.9.al1; LPA.16.al1; LPA.44; LIFD.110.al1; LIFD.116; LIFD.117.al1; LIFD.119.al1; LIFD.132.al1; LIFD.151.al1; LIFD.153; LIFD.183.al1; LPFisc.11.al1; LPFisc.19; LPFisc.20.al1; LPFisc.21.al1; LPFisc.39.al1; LPFisc.59.al1; LPFisc.60; LPFisc.76.al1"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:15:03", "Checksum": "8641e442c2febd86e138e1245acbf003"}