{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "1997-06-03", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1363-1996_1997-06-03.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1872371?doc=", "Checksum": "103511554daab6049e38c4161722a4ca"}, "Scrapedate": "2023-01-01", "Num": ["A/1363/1996"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 03.06.1997 A/1363/1996"}], "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": "IMPOT; IMPOT A LA SOURCE; CALCUL; ERREUR; DELAI; ENFANT; CALCUL DE L'IMPOT; ASSUJETTISSEMENT(IMPOT); FAUSSE INDICATION; RECTIFICATION(EN GENERAL); REVISION(DECISION); FIN | Le TA a confirm\u00e9 la d\u00e9cision de corriger, par le biais d'une restitution p\u00e9cuniaire, cinq ann\u00e9es d'imposition \u00e0 la source erron\u00e9e. Ce droit \u00e0 la restitution appartient non seulement \u00e0 l'employeur, mais \u00e9galement au d\u00e9biteur de la prestation. | LCP.367"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:29:15", "Checksum": "d423b1fe204fc9a6c32d61357d11de01"}