{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2006-10-03", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-2826-2006_2006-10-03.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1881396?doc=", "Checksum": "8e174440179f984e4a2795623d81331f"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-2826-2006_2006-10-03.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2006/0005/ATA_000529_2006_A_2826_2006.pdf", "Checksum": "311b19834c58c5034576f48da1505207"}, "Scrapedate": "2023-01-01", "Num": ["A/2826/2006"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 03.10.2006 A/2826/2006"}], "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": "PRESTATION APPR\u00c9CIABLE EN ARGENT; IMP\u00d4T F\u00c9D\u00c9RAL DIRECT; IMP\u00d4T; PROC\u00c9DURE ADMINISTRATIVE; SOCI\u00c9T\u00c9 FILLE | Rappel de jurisprudence concernant la notion de prestation appr\u00e9ciable en argent. En l'esp\u00e8ce, le TA retient qu'un pr\u00eat sans int\u00e9r\u00eat octroy\u00e9 par la soci\u00e9t\u00e9 m\u00e8re \u00e0 sa filiale constitue une prestation appr\u00e9ciable en argent et non un apport dissimul\u00e9. | LIFD.58.al1 ; LPA.63"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:06:51", "Checksum": "183edbbfeb5d545f4d45eb16ab618277"}