34:{"facet_counts":[{"counts":[{"count":1,"highlighted":"clause","value":"clause"},{"count":1,"highlighted":"decision","value":"decision"}],"field_name":"documentType","sampled":false,"stats":{"total_values":2}},{"counts":[{"count":1,"highlighted":"BFG","value":"BFG"}],"field_name":"institution","sampled":false,"stats":{"total_values":1}},{"counts":[{"count":1,"highlighted":"BG","value":"BG"}],"field_name":"lawType","sampled":false,"stats":{"total_values":1}},{"counts":[],"field_name":"legalCategories","sampled":false,"stats":{"total_values":0}},{"counts":[],"field_name":"state","sampled":false,"stats":{"total_values":0}}],"found":2,"found_docs":2,"grouped_hits":[{"found":1,"group_key":["20011819"],"hits":[{"document":{"abbreviation":"KliBG","changedDate":1751846400000,"citation":"§ 10 KliBG","clauseId":"NOR40269990","clauseType":"§","contentType":"head","counts":{"decision":1},"documentType":"clause","enumeration":"§ 10","id":"20011819.11","inEffectDate":1751328000000,"index":11,"keywords":[],"lawTitle":"Klimabonusgesetz","lawType":"BG","normId":"20011819","publishedDate":1751328000000,"refs":[{"abbreviation":"KliBG","citation":"§ 7 KliBG","clauseId":"NOR40253483","documentType":"clause","enumeration":"§ 7","id":"20011819.7","lawType":"BG","normId":"20011819","value":"§ 7"},{"abbreviation":"KliBG","citation":"§ 5 Abs. 1 KliBG","clauseId":"NOR40269987","documentType":"clause","enumeration":"§ 5","id":"20011819.5.0","lawType":"BG","normId":"20011819","value":"§ 5 Abs. 1"},{"abbreviation":"KliBG","citation":"§ 5 KliBG","clauseId":"NOR40269987","documentType":"clause","enumeration":"§ 5","id":"20011819.5","lawType":"BG","normId":"20011819","value":"§ 2 Abs. 1, 5 und 6, § 3 Abs. 1 und 4, § 5, §§ 7"},{"abbreviation":"KliBG","citation":"§ 7 KliBG","clauseId":"NOR40253483","documentType":"clause","enumeration":"§ 7","id":"20011819.7","lawType":"BG","normId":"20011819","value":"§ 2 Abs. 1, 5 und 6, § 3 Abs. 1 und 4, § 5, §§ 7"},{"abbreviation":"KliBG","citation":"§ 10 Abs. 4 KliBG","clauseId":"NOR40269990","documentType":"clause","enumeration":"§ 10","id":"20011819.11.3","lawType":"BG","normId":"20011819","value":"§ 10 Abs. 4"},{"abbreviation":"KliBG","citation":"§ 8 KliBG","clauseId":"NOR40253485","documentType":"clause","enumeration":"§ 8","id":"20011819.8","lawType":"BG","normId":"20011819","value":"§ 8"},{"abbreviation":"KliBG","citation":"§ 3 Abs. 1 KliBG","clauseId":"NOR40269986","documentType":"clause","enumeration":"§ 3","id":"20011819.3.0","lawType":"BG","normId":"20011819","value":"§ 2 Abs. 2 und 6, § 3 Abs. 1, § 5 Abs. 1 und 2, § 9"},{"abbreviation":"KliBG","citation":"§ 9 KliBG","clauseId":"NOR40269988","documentType":"clause","enumeration":"§ 9","id":"20011819.9","lawType":"BG","normId":"20011819","value":"§ 2 Abs. 2 und 6, § 3 Abs. 1, § 5 Abs. 1 und 2, § 9"},{"abbreviation":"KliBG","citation":"§ 9a KliBG","clauseId":"NOR40269989","documentType":"clause","enumeration":"§ 9a","id":"20011819.10","lawType":"BG","normId":"20011819","value":"§ 9a"}],"snippet":"(1) Dieses Bundesgesetz tritt mit 1. März 2022 in Kraft. Ausführungsbestimmungen zu § 7 sind bis zum 31. August 2022 zu erlassen und in Kraft zu setzen.\n\n(2) Verordnungen auf Grund dieses Bundesgesetzes können bereits ab dem seiner Kundmachung folgenden Tag erlassen werden. Verordnungen dürfen jedoc…","source":"ris","title":"Inkrafttreten"},"highlight":{"content":{"matched_tokens":["8"],"snippet":"in Kraft.\n\n(4) § 2 Abs. 1, 5 und 6, § 3 Abs. 1 und 4, § 5, §§ 7, 8 (neu), 9 (neu) und § 10 Abs. 4 (neu) in der Fassung des Bundesgesetzes BGBl. I Nr. 71/2023 treten mit dem"}},"highlights":[{"field":"content","matched_tokens":["8"],"snippet":"in Kraft.\n\n(4) § 2 Abs. 1, 5 und 6, § 3 Abs. 1 und 4, § 5, §§ 7, 8 (neu), 9 (neu) und § 10 Abs. 4 (neu) in der Fassung des Bundesgesetzes BGBl. I Nr. 71/2023 treten mit dem"}],"hybrid_search_info":{"rank_fusion_score":0.6875},"text_match":1155190875668611000,"text_match_info":{"best_field_score":"1108091338752","best_field_weight":15,"fields_matched":2,"num_tokens_dropped":0,"score":"1155190875668611194","tokens_matched":2,"typo_prefix_score":0},"vector_distance":0.7741092443466187}]},{"found":1,"group_key":["179b1600-78ac-4c91-9774-42b92d5d2849"],"hits":[{"document":{"Geschaeftszahl":"RV/3100377/2025","apiPath":[],"citation":"RV/3100377/2025","contentType":"head","decisionDate":1750896000000,"documentType":"decision","hasSummary":false,"id":"179b1600-78ac-4c91-9774-42b92d5d2849","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"179b1600-78ac-4c91-9774-42b92d5d2849","publishedDate":1752019200000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","lawType":"BG","normId":"10003940","value":"BAO "},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40265446","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"ASVG","citation":"§ 772a ASVG","clauseId":"NOR40248150","documentType":"law","enumeration":"§ 772a","id":"10008147.936","lawType":"BG","normId":"10008147","value":"§ 772a ASVG"},{"abbreviation":"GSVG","citation":"§ 400a GSVG","clauseId":"NOR40248162","documentType":"law","enumeration":"§ 400a","id":"10008422.430","lawType":"BG","normId":"10008422","value":"§ 400a GSVG"},{"abbreviation":"BSVG","citation":"§ 394a BSVG","clauseId":"NOR40247804","documentType":"law","enumeration":"§ 394a","id":"10008431.464","lawType":"BG","normId":"10008431","value":"§ 394a BSVG"},{"abbreviation":"PG 1965","citation":"§ 95h PG 1965","clauseId":"NOR40249272","documentType":"law","enumeration":"§ 95h","id":"10008210.106","lawType":"BG","normId":"10008210","value":"§ 95h PG 1965"},{"abbreviation":"BB-PG","citation":"§ 60 Abs. 19 BB-PG","clauseId":"NOR40269806","documentType":"law","enumeration":"§ 60","id":"20001457.74.22","lawType":"BG","normId":"20001457","value":"§ 60 Abs. 19 BB-PG"},{"abbreviation":"BAO","citation":"§ 303 Abs. 1 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.353.0","lawType":"BG","normId":"10003940","value":"§ 303 Abs. 1 BAO"},{"Geschaeftszahl":"Ro 2021/15/0002","Rechtssatznummer":"5","citation":"Ro 2021/15/0002","documentType":"decision","id":"jwr_2021150002_20220629j05","institution":["VwGH"],"normId":"jwr_2021150002_20220629j05","value":"Ro 2021/15/0002"},{"Geschaeftszahl":"Ro 2021/15/0002","Rechtssatznummer":"4","citation":"Ro 2021/15/0002","documentType":"decision","id":"jwr_2021150002_20220629j04","institution":["VwGH"],"normId":"jwr_2021150002_20220629j04","value":"Ro 2021/15/0002"},{"Geschaeftszahl":"Ro 2021/15/0002","Rechtssatznummer":"3","citation":"Ro 2021/15/0002","documentType":"decision","id":"jwr_2021150002_20220629j03","institution":["VwGH"],"normId":"jwr_2021150002_20220629j03","value":"Ro 2021/15/0002"},{"abbreviation":"KliBG","citation":"§ 8 KliBG","clauseId":"NOR40253485","documentType":"law","enumeration":"§ 8","id":"20011819.8","lawType":"BG","normId":"20011819","value":"§ 8 KliBG"},{"abbreviation":"BAO","citation":"§ 307 Abs. 3 BAO","clauseId":"NOR40104696","documentType":"law","enumeration":"§ 307","id":"10003940.356.2","lawType":"BG","normId":"10003940","value":"§ 307 Abs. 3 BAO"},{"abbreviation":"BAO","citation":"§ 293 BAO","clauseId":"NOR40032042","documentType":"law","enumeration":"§ 293","id":"10003940.341","lawType":"BG","normId":"10003940","value":"§ 293 ff BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch den Richter Mag. David Hell LL.B. LL.M. in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 12. Oktober 2023 gegen den Bescheid des Finanzamtes Österreich vom 3. Oktober 2023 betreffend Wiederaufnahme des Einkommensteu…","source":"findok"},"highlight":{"content":{"matched_tokens":["8","KliBG","8","KliBG","8","KliBG"],"snippet":"sie effektiv einen überhaupt nicht existierenden Wiederaufnahmegrund angegeben hat:\n\nDer Anti-Teuerungsbonus war nämlich ein Zuschlag zum regionalen Klimabonus für das Jahr 2022 gemäß § 8 KliBG , der grundsätzlich steuerfrei war ( § 8 Abs. 3 KliBG ), aber bei Einkommen über 90.000 € steuerpflichtig wurde ( § 8 Abs. 4 KliBG ). Die Bf. hatte"}},"highlights":[{"field":"content","matched_tokens":["8","KliBG","8","KliBG","8","KliBG"],"snippet":"sie effektiv einen überhaupt nicht existierenden Wiederaufnahmegrund angegeben hat:\n\nDer Anti-Teuerungsbonus war nämlich ein Zuschlag zum regionalen Klimabonus für das Jahr 2022 gemäß § 8 KliBG , der grundsätzlich steuerfrei war ( § 8 Abs. 3 KliBG ), aber bei Einkommen über 90.000 € steuerpflichtig wurde ( § 8 Abs. 4 KliBG ). Die Bf. hatte"}],"hybrid_search_info":{"rank_fusion_score":0.625},"text_match":1157451471441100800,"text_match_info":{"best_field_score":"2211897868288","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1157451471441100905","tokens_matched":2,"typo_prefix_score":0}}]}],"out_of":1403670,"page":1,"request_params":{"collection_name":"documents","first_q":" 8 KliBG","per_page":40,"q":" 8 KliBG"},"search_cutoff":false,"search_time_ms":4098,"richResult":"$undefined"}

Rückverweise

Rückverweise

RV/3100377/2025—BFG Entscheidung