{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2019-05-21", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-3248-2017_2019-05-21.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2130999?doc=", "Checksum": "1680fe9a496e456091df49d767123956"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-3248-2017_2019-05-21.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2019/0009/ATA_000937_2019_A_3248_2017.pdf", "Checksum": "a9928cd7fc8d6d958bc6a9e6c3750063"}, "Scrapedate": "2023-01-01", "Num": ["A/3248/2017"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 21.05.2019 A/3248/2017"}], "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 ; IMP\u00d4T CANTONAL ET COMMUNAL ; IMP\u00d4T F\u00c9D\u00c9RAL DIRECT ; PRESCRIPTION ; CALCUL DE L'IMP\u00d4T ; IMP\u00d4T SUR LE REVENU ; MOMENT DE LA R\u00c9ALISATION ; DETTE ; CR\u00c9ANCE ; REMISE CONVENTIONNELLE DE DETTE ; IMPOSITION SELON LA CAPACIT\u00c9 \u00c9CONOMIQUE ; DONATION | L'op\u00e9ration consistant au paiement par le recourant de la somme de CHF 35'000.-, pour solde de tout compte, \u00e0 son cr\u00e9ancier, lequel d\u00e9tient un acte de d\u00e9faut de biens \u00e0 son encontre portant sur une cr\u00e9ance de CHF 2'805'261,60 constitue bien un revenu imposable, et ne saurait \u00eatre consid\u00e9r\u00e9 comme un gain en capital exon\u00e9r\u00e9. | Cst.29.al2; LIPP.72.al1; LIFD.120.al1; LIFD.120.al2; LIFD.120.al3; LIFD.121; LHID.47.al1; LHID.47.al2; LPFisc.22; LPFisc.23; LIFD.16.al1; aLIPP-IV.1; LIFD.16.al3; aLIPP-IV.10.leti; LIFD.18.al1; aLIPP-IV.3.al1; LIFD.24.leta; LPA.19; LPA.22; CO.164.al1; CO.169.al1; CO.115; LIFD.16.al3; Cst.9; Cst.127.al2; LIFD.167"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 00:10:01", "Checksum": "6c979d66e0b2e7de9687dd473e5c723e"}