{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2004-06-08", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-1222-2003_2004-06-08.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1875407?doc=", "Checksum": "850d1822fcf9146fb16b8bbb87a7db00"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-1222-2003_2004-06-08.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2004/0005/ATA_000510_2004_A_1222_2003.pdf", "Checksum": "514e2241947777d8cfb2d4aba24e5e0d"}, "Scrapedate": "2023-01-01", "Num": ["A/1222/2003"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 08.06.2004 A/1222/2003"}], "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; DEDUCTION; CALCUL DE L'IMPOT; FRAIS; FORMATION; FIN | L'art. 21 LCP \u00e9num\u00e8re exhaustivement les exceptions \u00e0 l'imp\u00f4t sur le revenu. Il convient d'interpr\u00e9ter restrictivement ce caract\u00e8re d'exception quant \u00e0 la nature et \u00e0 l'\u00e9tendue des d\u00e9ductions autoris\u00e9es.Une distinction doit \u00eatre op\u00e9r\u00e9e entre frais de formation et frais de perfectionnement les premiers ne sont pas d\u00e9ductibles, \u00e0 l'inverse des deuxi\u00e8mes. | LCP.16; LCP.21; LCP.21A; LCP.23"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 03:18:24", "Checksum": "6d53f9091b912e38111b736f0e978f46"}