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Die Beschwerde wird abgewiesen und dem Verwaltungsgerichtshof zur Entscheidung darüber a…","source":"ris","caseNumber":"B2965/95"},"highlight":{"content":{"matched_tokens":["3","FLAG","1967","3"],"snippet":"die Voraussetzungen nach Abs1 oder 2 erfüllt.\" Den Erläuterungen zu den Regierungsvorlagen (s. 636 BlgNR 14. GP und 126 BlgNR 18. GP) ist zu §3 FLAG 1967 folgendes zu entnehmen: Zu Abs1 und 2: \"Durch die Neufassung des §3 wird in bezug auf die Voraussetzungen für den Anspruch auf Familienbeihilfe zwischen"}},"highlights":[{"field":"content","matched_tokens":["3","FLAG","1967","3"],"snippet":"die Voraussetzungen nach Abs1 oder 2 erfüllt.\" Den Erläuterungen zu den Regierungsvorlagen (s. 636 BlgNR 14. GP und 126 BlgNR 18. 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Begründung: Der Verfassungsgerichtshof kann die Behandlung einer Beschwerde ablehnen, wenn sie keine hinreichende Aussicht auf Erfolg hat und es sich nicht um einen Fall handelt, der von der Zuständigkeit des Verwaltungsgerichtshofes ausgeschlossen ist …","source":"ris","caseNumber":"B1397/06"},"highlight":{"content":{"matched_tokens":["3","FLAG"],"snippet":"der Zuständigkeit des Verwaltungsgerichtshofes ausgeschlossen ist (Art144 Abs2 B-VG). Die Beschwerde behauptet die Verletzung näher bezeichneter verfassungsgesetzlich gewährleisteter Rechte durch die Neufassung des §3 FLAG. Ihr ist zu entgegnen, * dass dem Gesetzgeber nach ständiger Rechtsprechung des Gerichtshofes bei der Gewährung familienfördernder Maßnahmen ein großer Gestaltungsspielraum zukommt (vgl. VfSlg. 8605/1979"}},"highlights":[{"field":"content","matched_tokens":["3","FLAG"],"snippet":"der Zuständigkeit des Verwaltungsgerichtshofes ausgeschlossen ist (Art144 Abs2 B-VG). Die Beschwerde behauptet die Verletzung näher bezeichneter verfassungsgesetzlich gewährleisteter Rechte durch die Neufassung des §3 FLAG. Ihr ist zu entgegnen, * dass dem Gesetzgeber nach ständiger Rechtsprechung des Gerichtshofes bei der Gewährung familienfördernder Maßnahmen ein großer Gestaltungsspielraum zukommt (vgl. 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Heidemarie Winkler über die Beschwerde der ***Bf1***, ***Bf1-Adr***, vom 29. Mai 2024, gegen den Rückforderungsbescheid des Finanzamtes Österreich vom 13. Mai 2024, betreffend Familienbeihilfe 05.2019-05.2024, Steuernumm…","source":"findok","caseNumber":"RV/7103649/2024"},"highlight":{"content":{"matched_tokens":["FLAG","1967","3","FLAG"],"snippet":"3 lit a EStG 1988 besteht auch für zu Unrecht bezogene Kinderabsetzbeträge eine Rückzahlungsverpflichtung iSd § 26 FLAG.\n\nObjektive Rückzahlungsverpflichtung\n\nAus § 26 Abs 1 FLAG 1967 und § 33 Abs 3 EStG 1988 ergibt sich eine objektive Rückzahlungspflicht desjenigen, der die Familienbeihilfe und den Kinderabsetzbetrag zu Unrecht bezogen hat (vgl. die bei Lenneis/Wanke , FLAG 2"}},"highlights":[{"field":"content","matched_tokens":["FLAG","1967","3","FLAG"],"snippet":"3 lit a EStG 1988 besteht auch für zu Unrecht bezogene Kinderabsetzbeträge eine Rückzahlungsverpflichtung iSd § 26 FLAG.\n\nObjektive Rückzahlungsverpflichtung\n\nAus § 26 Abs 1 FLAG 1967 und § 33 Abs 3 EStG 1988 ergibt sich eine objektive Rückzahlungspflicht desjenigen, der die Familienbeihilfe und den Kinderabsetzbetrag zu Unrecht bezogen hat (vgl. die bei Lenneis/Wanke , FLAG 2"}],"hybrid_search_info":{"rank_fusion_score":0.359375},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0},"vector_distance":1.0146429538726807}]},{"found":1,"group_key":["jjt_20140423_ogh0002_010obs00040_14a0000_000"],"hits":[{"document":{"Geschaeftszahl":"10ObS40/14a","apiPath":["Justiz"],"changedDate":1455580800000,"citation":"10ObS40/14a","contentType":"head","decisionDate":1398211200000,"documentType":"decision","hasSummary":false,"id":"jjt_20140423_ogh0002_010obs00040_14a0000_000","institution":["OGH"],"institutionType":"Gericht","keywords":["Sozialrecht"],"legalCategories":["Zivilrecht"],"normId":"jjt_20140423_ogh0002_010obs00040_14a0000_000","publishedDate":1401840000000,"refs":[{"abbreviation":"KBGG","citation":"§ 5a 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Dr. Monika Lanz (aus dem Kreis der Arbeitgeber) und Johann Sommer (aus dem Krei…","source":"ris","caseNumber":"10ObS40/14a"},"highlight":{"content":{"matched_tokens":["Familienlastenausgleichsgesetz","1967"],"snippet":"BGBl I Nr 116/2009) hat ein Elternteil Anspruch auf Kinderbetreuungsgeld für sein Kind, wenn für dieses Kind Anspruch auf Familienbeihilfe nach dem Familienlastenausgleichsgesetz 1967, BGBl Nr 376, besteht und Familienbeihilfe für dieses Kind tatsächlich bezogen wird. Der Kinderbetreuungsgeldanspruch knüpft somit an den Familienbeihilfeanspruch nach dem FLAG an"}},"highlights":[{"field":"content","matched_tokens":["Familienlastenausgleichsgesetz","1967"],"snippet":"BGBl I Nr 116/2009) hat ein Elternteil Anspruch auf Kinderbetreuungsgeld für sein Kind, wenn für dieses Kind Anspruch auf Familienbeihilfe nach dem Familienlastenausgleichsgesetz 1967, BGBl Nr 376, besteht und Familienbeihilfe für dieses Kind tatsächlich bezogen wird. Der Kinderbetreuungsgeldanspruch knüpft somit an den Familienbeihilfeanspruch nach dem FLAG an"}],"hybrid_search_info":{"rank_fusion_score":0.3541666567325592},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0},"vector_distance":1.0162353515625}]},{"found":1,"group_key":["jjt_20190625_ogh0002_010obs00005_19m0000_000"],"hits":[{"document":{"Geschaeftszahl":"10ObS5/19m","apiPath":["Justiz"],"changedDate":1600214400000,"citation":"10ObS5/19m","contentType":"head","decisionDate":1561420800000,"documentType":"decision","hasSummary":false,"id":"jjt_20190625_ogh0002_010obs00005_19m0000_000","institution":["OGH"],"institutionType":"Gericht","keywords":[],"legalCategories":["Zivilrecht"],"normId":"jjt_20190625_ogh0002_010obs00005_19m0000_000","publishedDate":1564531200000,"refs":[{"abbreviation":"KBGG","citation":"§ 5c KBGG","clauseId":"NOR40182280","documentType":"law","enumeration":"§ 5c","id":"20001474.11","lawType":"BG","normId":"20001474","value":"§ 5c KBGG"},{"abbreviation":"KBGG","citation":"§ 30 Abs. 2 KBGG","clauseId":"NOR40021481","documentType":"law","enumeration":"§ 30","id":"20001474.41.1","lawType":"BG","normId":"20001474","value":"§ 30 Abs 2 KBGG"},{"abbreviation":"KBGG","citation":"§ 31 Abs. 2 KBGG","clauseId":"NOR40255891","documentType":"law","enumeration":"§ 31","id":"20001474.42.1","lawType":"BG","normId":"20001474","value":"§ 31 Abs 2 KBGG"},{"abbreviation":"KBGG","citation":"§ 2 Abs. 1 Z 1 KBGG","clauseId":"NOR40255884","documentType":"law","enumeration":"§ 2","id":"20001474.2.1.0.0","lawType":"BG","normId":"20001474","value":"§ 2 Abs 1 Z 1 KBGG"},{"abbreviation":"KBGG","citation":"§ 2 Abs. 1 Z 3 KBGG","clauseId":"NOR40255884","documentType":"law","enumeration":"§ 2","id":"20001474.2.1.0.2","lawType":"BG","normId":"20001474","value":"§ 2 Abs 1 Z 3 KBGG"},{"abbrNr":4,"abbreviation":"NAG","citation":"§ 45 NAG","clauseId":"NOR40245640","documentType":"law","enumeration":"§ 45","id":"20004242.50","lawType":"BG","normId":"20004242","value":"§ 45 NAG"},{"abbrNr":4,"abbreviation":"NAG","citation":"§ 58 NAG","clauseId":"NOR40198417","documentType":"law","enumeration":"§ 58","id":"20004242.66","lawType":"BG","normId":"20004242","value":"§ 58 NAG"},{"abbreviation":"KBGG","citation":"KBGG","clauseId":"NOR30001602","documentType":"law","enumeration":"§ 0","id":"20001474","lawType":"BG","normId":"20001474","value":"KBGG "},{"abbreviation":"FLAG","citation":"§ 3 Abs. 1 FLAG","clauseId":"NOR40246366","documentType":"law","enumeration":"§ 3","id":"10008220.4.0","lawType":"BG","normId":"10008220","value":"§ 3 Abs 1 FLAG"},{"abbreviation":"FLAG","citation":"§ 2 Abs. 1 FLAG","clauseId":"NOR40240736","documentType":"law","enumeration":"§ 2","id":"10008220.2.0","lawType":"BG","normId":"10008220","value":"§ 2 Abs 1 FLAG"},{"abbreviation":"KBGG","citation":"§ 38 Abs. 1 KBGG","clauseId":"NOR40210516","documentType":"law","enumeration":"§ 38","id":"20001474.51.0","lawType":"BG","normId":"20001474","value":"§ 38 Abs 1 KBGG"},{"Rechtssatznummer":"RS0124617","citation":"RS0124617","documentType":"rechtssatz","id":"jjr_20090317_ogh0002_010obs00035_09h0000_004","institution":["OGH"],"normId":"jjr_20090317_ogh0002_010obs00035_09h0000_004","value":"RS0124617"},{"Rechtssatznummer":"RS0124615","citation":"RS0124615","documentType":"rechtssatz","id":"jjr_20090317_ogh0002_010obs00035_09h0000_002","institution":["OGH"],"normId":"jjr_20090317_ogh0002_010obs00035_09h0000_002","value":"RS0124615"},{"abbreviation":"KBGG","citation":"§ 2 KBGG","clauseId":"NOR40255884","documentType":"law","enumeration":"§ 2","id":"20001474.2","lawType":"BG","normId":"20001474","value":"§ 2 KBGG"},{"abbreviation":"ASGG","citation":"§ 77 Abs. 1 Z 2 ASGG","clauseId":"NOR40021318","documentType":"law","enumeration":"§ 77","id":"10000813.81.1.0.1","lawType":"BG","normId":"10000813","value":"§ 77 Abs 1 Z 2 lit a ASGG"},{"abbreviation":"ZPO","citation":"§ 54 Abs. 1a ZPO","clauseId":"NOR40133138","documentType":"law","enumeration":"§ 54","id":"10001699.56.1","lawType":"BG","normId":"10001699","value":"§ 54 Abs 1a ZPO"},{"abbreviation":"ASGG","citation":"§ 2 Abs. 1 ASGG","clauseId":"NOR12014408","documentType":"law","enumeration":"§ 2","id":"10000813.2.0","lawType":"BG","normId":"10000813","value":"§ 2 Abs 1 ASGG"},{"abbreviation":"ASGG","citation":"§ 80 ASGG","clauseId":"NOR12011340","documentType":"law","enumeration":"§ 80","id":"10000813.84","lawType":"BG","normId":"10000813","value":"§ 80 ASGG"}],"snippet":"Der Oberste Gerichtshof hat als Revisionsgericht in Arbeits und Sozialrechtssachen durch den Vizepräsidenten Univ. 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Es ist nicht strittig, dass sich die Klägerin im relevanten Zeitraum rechtmäßig in Österreich aufhielt (§ 3 Abs 1 FLAG) und im Bundesgebiet ihren Wohnsitz hatte (§ 2 Abs 1 FLAG), sodass ihr in diesem Zeitraum grundsätzlich Familienbeihilfe zustünde (§ 2 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als Vorsitzenden, die Hofräte Univ. Prof. Dr. Neumayr und Dr. Schramm sowie die fachkundigen Laienrichter Dr. Reinhard Drössler (aus dem Kreis der Arbeitgeber) und Mag. Andr…","source":"ris","caseNumber":"10ObS8/16y"},"highlight":{"content":{"matched_tokens":["FLAG","3"],"snippet":"Vorliegen aller übrigen Voraussetzungen auch nach Ablauf der Gültigkeitsdauer bis zur rechtskräftigen Entscheidung weiterhin bestehen bleibt (UFS RV/0155-G/13 ua; Csaszar/Lenneis/Wanke , FLAG § 3 Rz 153 mwN). Anspruch auf Familienbeihilfe und deren tatsächlicher Bezug für das Kind, das den Anspruch auf Kinderbetreuungsgeld vermitteln soll, sind Anspruchsvoraussetzungen für das"}},"highlights":[{"field":"content","matched_tokens":["FLAG","3"],"snippet":"Vorliegen aller übrigen Voraussetzungen auch nach Ablauf der Gültigkeitsdauer bis zur rechtskräftigen Entscheidung weiterhin bestehen bleibt (UFS RV/0155-G/13 ua; Csaszar/Lenneis/Wanke , FLAG § 3 Rz 153 mwN). Anspruch auf Familienbeihilfe und deren tatsächlicher Bezug für das Kind, das den Anspruch auf Kinderbetreuungsgeld vermitteln soll, sind Anspruchsvoraussetzungen für das"}],"hybrid_search_info":{"rank_fusion_score":0.3375000059604645},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0},"vector_distance":1.053399682044983}]},{"found":1,"group_key":["jjt_20260324_ogh0002_010obs00009_26k0000_000"],"hits":[{"document":{"altCaseNumbers":[],"apiPath":["Justiz"],"caseNumber":"10ObS9/26k","categorization":{"categoryScore":1,"keywordsScore":5,"matchingKeywords":["Kinderbetreuungsgeld"],"reasoning":"$91"},"changedDate":1776297600000,"citation":"10ObS9/26k","contentType":"head","created":"2026-04-17T08:40:59.346Z","decisionDate":1774310400000,"decisionType":"Zurückweisung mangels erheblicher Rechtsfrage","documentType":"decision","eli":"ECLI:AT:OGH0002:2026:010OBS00009.26K.0324.000","entity":"Decision","facts":"$92","formats":{"html":"https://www.ris.bka.gv.at/Dokumente/Justiz/JJT_20260324_OGH0002_010OBS00009_26K0000_000/JJT_20260324_OGH0002_010OBS00009_26K0000_000.html","pdf":"https://www.ris.bka.gv.at/Dokumente/Justiz/JJT_20260324_OGH0002_010OBS00009_26K0000_000/JJT_20260324_OGH0002_010OBS00009_26K0000_000.pdf","rtf":"https://www.ris.bka.gv.at/Dokumente/Justiz/JJT_20260324_OGH0002_010OBS00009_26K0000_000/JJT_20260324_OGH0002_010OBS00009_26K0000_000.rtf","xml":"https://www.ris.bka.gv.at/Dokumente/Justiz/JJT_20260324_OGH0002_010OBS00009_26K0000_000/JJT_20260324_OGH0002_010OBS00009_26K0000_000.xml"},"hasSummary":false,"id":"jjt_20260324_ogh0002_010obs00009_26k0000_000","institution":["OGH"],"institutionType":"Unknown","jurisdiction":"at","keywords":[],"legalAssessment":"$93","legalCategories":["Zivilrecht"],"modified":"2026-04-17T08:40:59.346Z","normId":"jjt_20260324_ogh0002_010obs00009_26k0000_000","publishedDate":1776297600000,"refs":[{"abbreviation":"ZPO","citation":"§ 508a Abs. 2 ZPO","clauseId":"NOR12039827","documentType":"law","enumeration":"§ 508a","id":"10001699.481.1","jurisdiction":"at","lawType":"BG","normId":"10001699","value":"§ 508a Abs 2 ZPO"},{"abbreviation":"ZPO","citation":"§ 502 Abs. 1 ZPO","clauseId":"NOR40243637","documentType":"law","enumeration":"§ 502","id":"10001699.472.0","jurisdiction":"at","lawType":"BG","normId":"10001699","value":"§ 502 Abs 1 ZPO"},{"abbreviation":"MSchG","citation":"MSchG","clauseId":"NOR40192472","documentType":"law","enumeration":"§ 0","id":"10008464","lawType":"BG","normId":"10008464","value":"MSchG "},{"abbreviation":"KBGG","citation":"KBGG","clauseId":"NOR30001602","documentType":"law","enumeration":"§ 0","id":"20001474","lawType":"BG","normId":"20001474","value":"KBGG "},{"abbreviation":"FLAG","citation":"§ 3 Abs. 1 FLAG","clauseId":"NOR40272259","documentType":"law","enumeration":"§ 3","id":"10008220.4.0","lawType":"BG","normId":"10008220","value":"§ 3 Abs 1 FLAG"},{"abbreviation":"KBGG","citation":"§ 24 Abs. 2 KBGG","clauseId":"NOR40268783","documentType":"law","enumeration":"§ 24","id":"20001474.28.2","lawType":"BG","normId":"20001474","value":"§ 24 Abs 2 KBGG"},{"abbreviation":"KBGG","citation":"§ 2 Abs. 1 Z 5 KBGG","clauseId":"NOR40272465","documentType":"law","enumeration":"§ 2","id":"20001474.2.1.0.4","lawType":"BG","normId":"20001474","value":"§ 2 Abs 1 Z 5 KBGG"},{"Rechtssatznummer":"RS0130043","citation":"RS0130043","documentType":"rechtssatz","id":"jjr_20150324_ogh0002_010obs00117_14z0000_001","institution":["OGH"],"normId":"jjr_20150324_ogh0002_010obs00117_14z0000_001","value":"RS0130043"}],"snippet":"Der Oberste Gerichtshof hat als Revisionsgericht in Arbeits und Sozialrechtssachen durch den Senatspräsidenten Dr. Hargassner als Vorsitzenden, den Vizepräsidenten Hon. Prof. PD Dr. Rassi und die Hofrätin Dr. Wallner Friedl sowie die fachkundigen Laienrichter Mag. Markus Schrottmeyer (aus dem Kre…","source":"at.ris","sourceUrl":"https://www.ris.bka.gv.at/Dokument.wxe?Abfrage=Justiz&Dokumentnummer=JJT_20260324_OGH0002_010OBS00009_26K0000_000","summary":{"facts":"$94","keywords":["Kinderbetreuungsgeld","subsidiär Schutzberechtigte","Erwerbstätigkeit § 24 Abs 2 KBGG","pauschales Kinderbetreuungsgeld","Krankengeld ohne Entgeltfortzahlung"],"legalAssessment":"$95","title":"Anspruch subsidiär Schutzberechtigter auf pauschales Kinderbetreuungsgeld bei fehlendem Erwerbstätigkeitsnachweis gemäß § 24 Abs 2 KBGG","verdict":"Die außerordentliche Revision wird mangels erheblicher Rechtsfrage zurückgewiesen. Der Begriff der Erwerbstätigkeit in § 24 Abs 2 KBGG gilt für das gesamte KBGG – also sowohl für das pauschale als auch für das einkommensabhängige Kinderbetreuungsgeld – und ist nicht auf Zuständigkeitsfragen im Rahmen der VO (EG) 883/2004 beschränkt. Die ältere Definition nach § 3 Abs 1 FLAG 1967 idF BGBl 1977/646 ist seit Einführung des § 24 Abs 2 KBGG nicht mehr maßgeblich.","version":3},"title":"Anspruch subsidiär Schutzberechtigter auf pauschales Kinderbetreuungsgeld bei fehlendem Erwerbstätigkeitsnachweis gemäß § 24 Abs 2 KBGG","verdict":"Die außerordentliche Revision wird mangels erheblicher Rechtsfrage zurückgewiesen. Der Begriff der Erwerbstätigkeit in § 24 Abs 2 KBGG gilt für das gesamte KBGG – also sowohl für das pauschale als auch für das einkommensabhängige Kinderbetreuungsgeld – und ist nicht auf Zuständigkeitsfragen im Rahmen der VO (EG) 883/2004 beschränkt. Die ältere Definition nach § 3 Abs 1 FLAG 1967 idF BGBl 1977/646 ist seit Einführung des § 24 Abs 2 KBGG nicht mehr maßgeblich.","version":3},"highlight":{"content":{"matched_tokens":["3","FLAG","1967"],"snippet":"5 lit c KBGG nicht auf die Definition der Erwerbstätigkeit nach § 24 Abs 2 KBGG, sondern auf jene nach § 3 Abs 1 FLAG 1967 idF BGBl 1977/646 abzustellen sei. § 24 Abs 2 KBGG komme beim pauschalen Kinderbetreuungsgeld nur dann zur Anwendung, wenn Zuständigkeitsfragen im"}},"highlights":[{"field":"content","matched_tokens":["3","FLAG","1967"],"snippet":"5 lit c KBGG nicht auf die Definition der Erwerbstätigkeit nach § 24 Abs 2 KBGG, sondern auf jene nach § 3 Abs 1 FLAG 1967 idF BGBl 1977/646 abzustellen sei. § 24 Abs 2 KBGG komme beim pauschalen Kinderbetreuungsgeld nur dann zur Anwendung, wenn Zuständigkeitsfragen im"}],"hybrid_search_info":{"rank_fusion_score":0.3359375},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0},"vector_distance":1.0773953199386597}]},{"found":1,"group_key":["d6a52954-c037-4409-9bcb-d6e12ea6183b"],"hits":[{"document":{"Geschaeftszahl":"RV/2100311/2026","apiPath":[],"changedDate":1785369600000,"contentType":"head","created":"2026-08-01T09:04:42.784Z","decisionDate":1784505600000,"decisionType":"Bescheidbeschwerde - 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Februar 2026 gegen den Bescheid des Finanzamtes Österreich vom 28. Jänner 2026 betreffend die Abweisung der Anträge auf Zuerkennung von Fami…","source":"at.findok","sourceUrl":"https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?dokumentId=d6a52954-c037-4409-9bcb-d6e12ea6183b","stammNr":"152196","title":"Anspruch auf Familienbeihilfe für aus der Ukraine vertriebene Personen","caseNumber":"RV/2100311/2026"},"highlight":{"content":{"matched_tokens":["Familienlastenausgleichsgesetz","1967","FLAG","1967"],"snippet":"denen sie nicht nachweislich als Arbeit suchend vorgemerkt war, Anspruch auf Familienbeihilfe für ihre beiden minderjährigen Kinder hat.\n\nGemäß § 2 Abs. 1 lit. a Familienlastenausgleichsgesetz 1967 ( FLAG 1967) haben Personen, die im Bundesgebiet einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, für minderjährige Kinder Anspruch auf Familienbeihilfe. Bezogen auf diese Anspruchsberechtigung normiert §"}},"highlights":[{"field":"content","matched_tokens":["Familienlastenausgleichsgesetz","1967","FLAG","1967"],"snippet":"denen sie nicht nachweislich als Arbeit suchend vorgemerkt war, Anspruch auf Familienbeihilfe für ihre beiden minderjährigen Kinder hat.\n\nGemäß § 2 Abs. 1 lit. a Familienlastenausgleichsgesetz 1967 ( FLAG 1967) haben Personen, die im Bundesgebiet einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, für minderjährige Kinder Anspruch auf Familienbeihilfe. Bezogen auf diese Anspruchsberechtigung normiert §"}],"hybrid_search_info":{"rank_fusion_score":0.3125},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]},{"found":1,"group_key":["jwt_2023160067_20260421l00"],"hits":[{"document":{"altCaseNumbers":[],"apiPath":["Vwgh"],"caseNumber":"Ra 2023/16/0067","changedDate":1780358400000,"citation":"Ra 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42","id":"10000795.48.4","lawType":"BG","normId":"10000795","value":"§ 42 Abs. 4 VwGG"}],"snippet":"Der Verwaltungsgerichtshof hat durch den Vorsitzenden Senatspräsident Dr. Thoma und die Hofrätin Dr. Reinbacher, den Hofrat Dr. Bodis, die Hofrätin Dr. Funk-Leisch sowie den Hofrat Mag. M. Mayr, LL.M., als Richter, unter Mitwirkung der Schriftführerin Kittinger, LL.M., über die Revision des Finanzam…","source":"at.ris","sourceUrl":"https://www.ris.bka.gv.at/Dokument.wxe?Abfrage=Vwgh&Dokumentnummer=JWT_2023160067_20260421L00"},"highlight":{"content":{"matched_tokens":["Familienlastenausgleichsgesetzes","1967","FLAG","1967"],"snippet":"nach Einleitung des Vorverfahrens, in dem die unvertretene Mitbeteiligte eine Revisionsbeantwortung erstattete, erwogen: 9 Die Revision ist zulässig und begründet. 10 § 2 des Familienlastenausgleichsgesetzes 1967 ( FLAG ), BGBl. Nr. 367/1967 idF BGBl. 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