{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2005-09-13", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1547-2004_2005-09-13.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1876785?doc=", "Checksum": "ec07faf0bd327d65434ae9db8a85fd1f"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1547-2004_2005-09-13.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2005/0006/ATA_000605_2005_A_1547_2004.pdf", "Checksum": "eec8be5bed9aa72aede73b2bf3af0b18"}, "Scrapedate": "2023-01-01", "Num": ["A/1547/2004"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 13.09.2005 A/1547/2004"}], "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": "LIQUIDATION; IMPOT SUR LE BENEFICE DES ENTREPRISES; TAXATION; AMORTISSEMENT; RESERVE LATENTE; DEDUCTION | Confirmation de la jurisprudence selon laquelle l'AFC ne peut se fonder sur les articles 89 al.5 aLCP et 9A aRALCP pour proc\u00e9der \u00e0 la taxation de la diff\u00e9rence entre la valeur comptabilis\u00e9e d'un bien mat\u00e9riel ou immat\u00e9riel et sa valeur v\u00e9nale lors de sa vente. | ALCP.89 al.5; RALCP.9A"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:13:03", "Checksum": "89988b8c04f8bbc0311d0ed4bfb9a59f"}