{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2005-05-24", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-86-2005_2005-05-24.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1876440?doc=", "Checksum": "a23c70644405911de1c77ee6f7c42d92"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-86-2005_2005-05-24.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2005/0003/ATA_000380_2005_A_86_2005.pdf", "Checksum": "4ccb6693196bb4f95a43ee726f0880bb"}, "Scrapedate": "2023-01-01", "Num": ["A/86/2005"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 24.05.2005 A/86/2005"}], "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": "AMORTISSEMENT; REVENU; ACTIVITE LUCRATIVE INDEPENDANTE; PERTE COMMERCIALE; SOCIETE SIMPLE; DEDUCTION DU REVENU; CALCUL DE L'IMPOT | Perte commerciale, rappel de jurisprudence. En l'esp\u00e8ce, la perte de liquidation apparue \u00e0 l'occasion de la liquidation de la soci\u00e9t\u00e9 simple n'est pas d\u00e9ductible. | LCP.21 ch.1"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:09:32", "Checksum": "e6563a3a5184fd037ad8d685ceedc3de"}