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Beim Verfassungsgerichtshof ist zur Zahl E1156/2016 eine auf Art144 B VG gestützte Beschwerde anhängig, der folgender Sachverhalt zugrunde liegt: 1.1. Der Beschwerdeführer erwarb gemeinsam mit seinen drei Geschwistern im Jahr 1996"}],"hybrid_search_info":{"rank_fusion_score":0.9375},"text_match":1157451471441100800,"text_match_info":{"best_field_score":"2211897868288","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"1157451471441100889","tokens_matched":2,"typo_prefix_score":0},"vector_distance":0.9452425241470337}]},{"found":1,"group_key":["jfr_20171130_17g00183_01"],"hits":[{"document":{"Geschaeftszahl":"G183/2017 (G183/2017-11)","Rechtssatznummer":"G183/2017 (G183/2017-11)","apiPath":["Vfgh"],"changedDate":1553126400000,"citation":"G183/2017 (G183/2017-11)","contentType":"head","decisionDate":1512000000000,"documentType":"rechtssatz","hasSummary":false,"id":"jfr_20171130_17g00183_01","institution":["VfGH"],"institutionType":"Gericht","keywords":["Einkommensteuer","Werbungskosten","Immobilienertragsteuer","Auslegung verfassungskonforme"],"legalCategories":[],"normId":"jfr_20171130_17g00183_01","refs":[{"abbreviation":"EStG 1988","citation":"§ 30 Abs. 7 EStG 1988","clauseId":"NOR40254933","documentType":"law","enumeration":"§ 30","id":"10004570.38.9","lawType":"BG","normId":"10004570","value":"§30 Abs7 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 28 EStG 1988","clauseId":"NOR40261067","documentType":"law","enumeration":"§ 28","id":"10004570.36","lawType":"BG","normId":"10004570","value":"§28 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 28 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40261067","documentType":"law","enumeration":"§ 28","id":"10004570.36.1.0.0","lawType":"BG","normId":"10004570","value":"§28 Abs1 Z1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"EStG 1988","clauseId":"NOR40258995","documentType":"law","enumeration":"§ 0","id":"10004570","lawType":"BG","normId":"10004570","value":"EStG 1988 "},{"abbreviation":"EStG 1988","citation":"§ 20 Abs. 2 EStG 1988","clauseId":"NOR40248368","documentType":"law","enumeration":"§ 20","id":"10004570.25.2","lawType":"BG","normId":"10004570","value":"§20 Abs2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 20 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40248368","documentType":"law","enumeration":"§ 20","id":"10004570.25.1.0.0","lawType":"BG","normId":"10004570","value":"§20 Abs1 Z1 EStG 1988"},{"Geschaeftszahl":"E1156/2016","citation":"E1156/2016","documentType":"decision","id":"jft_20171204_16e01156_00","institution":["VfGH"],"normId":"jft_20171204_16e01156_00","value":"E1156/2016"},{"Rechtssatznummer":"E1156/2016","citation":"E1156/2016","documentType":"decision","id":"jfr_20171204_16e01156_01","institution":["VfGH"],"normId":"jfr_20171204_16e01156_01","value":"E1156/2016"},{"Geschaeftszahl":"E3939/2017","citation":"E3939/2017","documentType":"decision","id":"jft_20171213_17e03939_00","institution":["VfGH"],"normId":"jft_20171213_17e03939_00","value":"E3939/2017"}],"snippet":"Keine Aufhebung des §30 Abs7 EStG 1988 idF BGBl I 112/2012. §30 Abs7 EStG 1988 idF BGBl I 112/2012 sieht vor, dass Verluste aus privaten Grundstücksveräußerungen \"zur Hälfte ausschließlich mit Einkünften aus Vermietung und Verpachtung auszugleichen\" sind. Auch wenn zu diesen Einkünften gemäß §28 ESt…","source":"ris"},"highlight":{"content":{"matched_tokens":["E1156","2016"],"snippet":"Regelung Rechnung, mit der das Abzugsverbot für den Fall der Ausübung der Regelbesteuerungsoption für Besteuerungszeiträume ab 2016 beseitigt worden ist. Verfassungskonforme Auslegung nicht möglich. (Anlassfall E1156/2016, E v 04.12.2017, Aufhebung des angefochtenen Erkenntnisses; Quasi-Anlassfall E3939/2017, E v 13.12.2017)."}},"highlights":[{"field":"content","matched_tokens":["E1156","2016"],"snippet":"Regelung Rechnung, mit der das Abzugsverbot für den Fall der Ausübung der Regelbesteuerungsoption für Besteuerungszeiträume ab 2016 beseitigt worden ist. Verfassungskonforme Auslegung nicht möglich. (Anlassfall E1156/2016, E v 04.12.2017, Aufhebung des angefochtenen Erkenntnisses; Quasi-Anlassfall E3939/2017, E v 13.12.2017)."}],"hybrid_search_info":{"rank_fusion_score":0.9166666865348816},"text_match":1157451471441100800,"text_match_info":{"best_field_score":"2211897868288","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"1157451471441100889","tokens_matched":2,"typo_prefix_score":0},"vector_distance":0.986413300037384}]}],"out_of":1403550,"page":1,"request_params":{"collection_name":"documents","first_q":"E1156/2016","per_page":40,"q":"E1156/2016"},"search_cutoff":false,"search_time_ms":4304,"richResult":"$undefined"}

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E1722/2020—VfGH Entscheidung

G183/2017—VfGH Entscheidung

G183/2017 (G183/2017-11)—VfGH Rechtssatz