{"Signatur": "GE_CJ_013", "Spider": "GE_Gerichte", "Sprache": "fr", "Datum": "2020-05-07", "HTML": {"Datei": "GE_Gerichte/GE_CJ_013_A-894-2018_2020-05-07.html", "URL": "https://justice.ge.ch/apps/decis/fr/ata/show/2381519?doc=", "Checksum": "0c3e61fd676e4689cfde951cd5c37253"}, "PDF": {"Datei": "GE_Gerichte/GE_CJ_013_A-894-2018_2020-05-07.pdf", "URL": "https://justice.ge.ch/apps/decis/fr/ata/file/2020/0004/ATA_000463_2020_A_894_2018.pdf", "Checksum": "da869b4664093a788bec8b7222de5aa6"}, "Scrapedate": "2023-01-01", "Num": ["A/894/2018"], "Kopfzeile": [{"Sprachen": ["fr", "de", "it"], "Text": "Gen\u00e8ve Cour de justice (Cour de droit public) Chambre administrative 07.05.2020 A/894/2018"}], "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": "D\u00c9CISION;NOTIFICATION IRR\u00c9GULI\u00c8RE;D\u00c9LAI DE RECOURS;DROIT D'\u00caTRE ENTENDU;IMP\u00d4T;CALCUL DE L'IMPOT;REPRISE;PRESTATION APPR\u00c9CIABLE EN ARGENT;PR\u00caT DE CONSOMMATION | Confirmation du caract\u00e8re fictif d\u2019un pr\u00eat octroy\u00e9 par une soci\u00e9t\u00e9 \u00e0 son actionnaire et administrateur unique, constitutif d\u2019une prestation appr\u00e9ciable en argent selon la jurisprudence. Rejet du recours, dans la mesure de sa recevabilit\u00e9. | LPA.16; LPA.17; LPA.46; LPA.47; LPA.62; Cst.5.al3; Cst.29.al2; LIFD.16; LIFD.20.al1.letc; LIPP.17; LIPP.22.ala.letc"}], "ScrapyJob": "446973/35/2105", "Zeit UTC": "08.09.2025 23:52:15", "Checksum": "4e07a098b7aa3926bcdb1fe928eb3427"}