{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2011-05-17", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-985-2008_2011-05-17.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1884516?doc=", "Checksum": "e833c1d65767be60a67e4c83ec78adff"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-985-2008_2011-05-17.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2011/0003/ATA_000305_2011_A_985_2008.pdf", "Checksum": "4ed432d449190194310bcb107ec4f09f"}, "Scrapedate": "2023-01-01", "Num": ["A/985/2008"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 17.05.2011 A/985/2008"}], "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": "; IMP\u00d4T ; DROIT FISCAL ; INT\u00c9R\u00caT FISCAL ; TAUX D'INT\u00c9R\u00caT ; ACOMPTE | Dies a quo pour le calcul des int\u00e9r\u00eats financiers dus sur l'imp\u00f4t cantonal: le montant r\u00e9sultant de la diff\u00e9rence entre le total des acomptes provisionnels vers\u00e9s et l'imp\u00f4t \u00e9chu, sup\u00e9rieur au total des acomptes provisionnels, porte int\u00e9r\u00eat d\u00e8s le premier jour qui suit la p\u00e9riode fiscale (art. 361 al. 4 aLCP) et non d\u00e8s la notification de la d\u00e9cision de taxation comme le soutiennent les recourants. | aLCP.360 ; aLCP.361.al4 ; aLCP.363 ; aLCP.364 ; aLCP.367A"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 02:14:56", "Checksum": "7723ac5de6992c618050d9ad3eb7bd05"}