{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2022-01-25", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1195-2020_2022-01-25.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2896911?doc=", "Checksum": "2b0961779bfa7457c94a7408d71460c5"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1195-2020_2022-01-25.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2022/0000/ATA_000071_2022_A_1195_2020.pdf", "Checksum": "607806cd37379098ae6205ec5de6fc3a"}, "Scrapedate": "2023-01-01", "Num": ["A/1195/2020"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 25.01.2022 A/1195/2020"}], "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;DROIT FISCAL;FORTUNE IMMOBILI\u00c8RE;IMMEUBLE;VALEUR V\u00c9NALE(SENS G\u00c9N\u00c9RAL);VALEUR FISCALE;PRIMAUT\u00c9 DU DROIT F\u00c9D\u00c9RAL;RAPPORT ENTRE;FONDS DE PLACEMENT;PERSONNE MORALE | La fortune nette des placements collectifs de capitaux qui poss\u00e8dent des immeubles en propri\u00e9t\u00e9 directe est d\u00e9termin\u00e9e conform\u00e9ment aux dispositions applicables aux personnes physiques. L'AFC-GE a ainsi, \u00e0 juste titre, recouru \u00e0 la m\u00e9thode d'estimation des immeubles pr\u00e9vue par le l\u00e9gislateur cantonal \u00e0 l\u2019art. 50 let. a LIPP, au lieu d\u2019utiliser les estimations produites par la recourante. | LIFD.49.al2; LHID.20.al1; LIPM.1.al3; LIPM.66.al3; LHID.26.al3; LIPM.18.al3; LHID.29.al2.letc; LIPM.32.al1; LIPM.32.al2; LHID.13.al1; LHID.14.al1; LIPP.49.al1; LIPP.49.al2; LIPP.50; RIPP.25; RIPP.25.al3; LPCC.90; LPCC.58; LPCC.8.al2; LPCC.83.al1; OPCC.93.al1; Cst.49.al1"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:07:08", "Checksum": "a7da9c4a40129cdbc50edfa6a7638a29"}