{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2020-09-01", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-4068-2018_2020-09-01.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2465939?doc=", "Checksum": "015357a7edfb4078a68da91a2da99905"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-4068-2018_2020-09-01.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2020/0008/ATA_000844_2020_A_4068_2018.pdf", "Checksum": "f4681311420062b9ef8cc5ce0f704def"}, "Scrapedate": "2023-01-01", "Num": ["A/4068/2018"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 01.09.2020 A/4068/2018"}], "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;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T F\u00c9D\u00c9RAL DIRECT;FARDEAU DE LA PREUVE;DEVOIR DE COLLABORER;DETTE;INT\u00c9R\u00caT D\u00c9BITEUR; D\u00c9DUCTION SOCIALE(DOUBLE IMP.);D\u00c9NUEMENT | Reconnaissance de la situation d\u2019indigence du fils des contribuables qui r\u00e9pond \u00e0 la d\u00e9finition de proche incapable de subvenir enti\u00e8rement \u00e0 ses besoins. Renvoi du dossier \u00e0 l\u2019administration fiscale afin qu\u2019elle d\u00e9termine les frais qui peuvent \u00eatre pris en compte au titre des d\u00e9ductions sociales. | LPA.19; LPA.2; Cst.127.al1; Cst.127.al2; LIFD.25; LIFD.35; LIPP.28; LIPP.39; RCEPF.5; LPFisc.54"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:53:19", "Checksum": "44471b220869c252dd4f081e0615a7ce"}