{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2015-01-13", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2734-2012_2015-01-13.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1887416?doc=", "Checksum": "e997cf280eb21e649c0c3688e31c6631"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2734-2012_2015-01-13.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2015/0000/ATA_000057_2015_A_2734_2012.pdf", "Checksum": "07efb2a05b0d6619041b670ecd13eb9e"}, "Scrapedate": "2023-01-01", "Num": ["A/2734/2012"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 13.01.2015 A/2734/2012"}], "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 ; FARDEAU DE LA PREUVE ; APPR\u00c9CIATION DES PREUVES ; AMENDE ; SOUSTRACTION D'IMP\u00d4T | Examen des diff\u00e9rents \u00e9l\u00e9ments litigieux au regard des principes en mati\u00e8re de preuve. Admission du recours s'agissant d'une amende pour soustraction d'imp\u00f4t suite au d\u00e9c\u00e8s du contribuable. | aLIPP-IV.1 ; LPFisc.68ss"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 01:20:49", "Checksum": "f0e6022729c0e143efb3d2a0a56d8edc"}