{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2014-05-06", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-185-2012_2014-05-06.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/1886685?doc=", "Checksum": "f75db475c675713695c4d4f79192f024"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-185-2012_2014-05-06.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2014/0003/ATA_000324_2014_A_185_2012.pdf", "Checksum": "736d0bccce19cbf7d723889868310158"}, "Scrapedate": "2023-01-01", "Num": ["A/185/2012"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 06.05.2014 A/185/2012"}], "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 ; CALCUL DE L'IMP\u00d4T | Les comptes fiscaux d'un couple non-sold\u00e9s \u00e0 la date de la s\u00e9paration effective d'un couple font l'objet d'une scission. A l'inverse, les comptes sold\u00e9s au moment de la s\u00e9paration ne doivent pas faire l'objet d'une scission. | aLIPP-I.12.al1 ; aLIPP-I.12.al2"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "09.09.2025 01:43:47", "Checksum": "d08fd9e53b7303823ae98fe772118e07"}