{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2021-06-29", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-3460-2019_2021-06-29.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2730821?doc=", "Checksum": "e63555ddf0e7c10497047e0f4726e225"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-3460-2019_2021-06-29.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2021/0006/ATA_000686_2021_A_3460_2019.pdf", "Checksum": "600d0d2fb8a97c39b1487ca8ae040805"}, "Scrapedate": "2023-01-01", "Num": ["A/3460/2019"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 29.06.2021 A/3460/2019"}], "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 F\u00c9D\u00c9RAL DIRECT;IMP\u00d4T CANTONAL ET COMMUNAL;IMP\u00d4T SUR LE B\u00c9N\u00c9FICE DES ENTREPRISES;D\u00c9DUCTION DES INT\u00c9R\u00caTS PASSIFS;CONDITION SUSPENSIVE | La soci\u00e9t\u00e9 n'a pas d\u00e9montr\u00e9 que le paiement des int\u00e9r\u00eats \u00e9tait subordonn\u00e9 \u00e0 une condition suspensive. Elle ne pouvait ainsi pas d\u00e9duire en 2016 de son b\u00e9n\u00e9fice le rattrapage des int\u00e9r\u00eats sur dettes des ann\u00e9es 2010 \u00e0 2015, sous peine de violer le principe de p\u00e9riodicit\u00e9. Recours rejet\u00e9. | LIFD.57; LHID.24.al1; LIPM.11; LIFD.58.al1; LIPM.12.al1.letd; LHID.24.al1.leta; CO.958"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:42:14", "Checksum": "68fab0fb7d5e27e45d15ae216e7083bc"}