{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2004-11-30", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1459-2004_2004-11-30.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1875829?doc=", "Checksum": "f143714dfd3e39946022ff27faf25c45"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1459-2004_2004-11-30.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2004/0009/ATA_000931_2004_A_1459_2004.pdf", "Checksum": "d53885f91057f677059bd4cb73050b9d"}, "Scrapedate": "2023-01-01", "Num": ["A/1459/2004"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 30.11.2004 A/1459/2004"}], "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": "IMPOT; REVENU; EGALITE DE TRAITEMENT; CONCUBINAGE; DEDUCTION | Contribuable, vivant avec son fils et son fr\u00e8re \u00e9tudiant sans revenu, a droit au rabais d'imp\u00f4ts de CHF 27'500.- tel que pr\u00e9vu \u00e0 l'art. 14 LIPP.Pas d'analogie avec les couples mari\u00e9s ou vivant en concubinage. | LIPP-V 14; ALCP.31A al.1; ALCP.32B"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:19:25", "Checksum": "91434674c148e3b3f5071fc58d8dc57a"}