37:{"facet_counts":[{"counts":[{"count":1,"highlighted":"decision","value":"decision"},{"count":1,"highlighted":"rechtssatz","value":"rechtssatz"}],"field_name":"documentType","sampled":false,"stats":{"total_values":2}},{"counts":[{"count":2,"highlighted":"VfGH","value":"VfGH"}],"field_name":"institution","sampled":false,"stats":{"total_values":1}},{"counts":[],"field_name":"lawType","sampled":false,"stats":{"total_values":0}},{"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":["jfr_20171130_17g00131_01"],"hits":[{"document":{"Geschaeftszahl":"G131/2017 ua","Rechtssatznummer":"G131/2017 ua","apiPath":["Vfgh"],"changedDate":1553126400000,"citation":"G131/2017 ua","contentType":"head","decisionDate":1512000000000,"documentType":"rechtssatz","hasSummary":false,"id":"jfr_20171130_17g00131_01","institution":["VfGH"],"institutionType":"Gericht","keywords":["Finanzverfahren","Wiederaufnahme","Verjährung"],"legalCategories":[],"normId":"jfr_20171130_17g00131_01","refs":[{"abbreviation":"BAO","citation":"§ 304 BAO","clauseId":"NOR40205378","documentType":"law","enumeration":"§ 304","id":"10003940.348","lawType":"BG","normId":"10003940","value":"§304 BAO"},{"abbreviation":"BAO","citation":"§ 270 BAO","clauseId":"NOR40246325","documentType":"law","enumeration":"§ 270","id":"10003940.310","lawType":"BG","normId":"10003940","value":"§270 BAO"},{"abbreviation":"BAO","citation":"§ 303 Abs. 1 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.347.0","lawType":"BG","normId":"10003940","value":"§303 Abs1 BAO"},{"abbreviation":"BAO","citation":"§ 207 Abs. 2 BAO","clauseId":"NOR40161286","documentType":"law","enumeration":"§ 207","id":"10003940.241.1","lawType":"BG","normId":"10003940","value":"§207 Abs2 BAO"},{"abbreviation":"BAO","citation":"§ 209 Abs. 1 BAO","clauseId":"NOR40178362","documentType":"law","enumeration":"§ 209","id":"10003940.243.0","lawType":"BG","normId":"10003940","value":"§209 Abs1 BAO"},{"Geschaeftszahl":"E250/2017","citation":"E250/2017","documentType":"decision","id":"jft_20171204_17e00250_00","institution":["VfGH"],"normId":"jft_20171204_17e00250_00","value":"E250/2017"},{"Rechtssatznummer":"E250/2017","citation":"E250/2017","documentType":"decision","id":"jfr_20171204_17e00250_01","institution":["VfGH"],"normId":"jfr_20171204_17e00250_01","value":"E250/2017"}],"snippet":"Aufhebung des §304 BAO idF BGBl I 14/2013. Die Bestimmung entspricht im Wesentlichen jenen Bestimmungen, welche der VfGH mit den Erkenntnissen VfSlg 13114/1992 und VfSlg 13778/1994 als verfassungswidrig aufgehoben hat. Die Aufhebung erfolgte nicht bloß deshalb, weil die Bestimmungen eine Besserstell…","source":"ris"},"highlight":{"content":{"matched_tokens":["E250","2017"],"snippet":"auch von Bedeutung, dass §304 BAO nicht zwischen den verschiedenen Wiederaufnahmegründen differenziert. §304 BAO widerspricht daher dem aus dem Gleichheitssatz erfließenden Sachlichkeitsgebot. (Anlassfall E250/2017, E v 04.12.2017, Aufhebung des angefochtenen Erkenntnisses)."}},"highlights":[{"field":"content","matched_tokens":["E250","2017"],"snippet":"auch von Bedeutung, dass §304 BAO nicht zwischen den verschiedenen Wiederaufnahmegründen differenziert. §304 BAO widerspricht daher dem aus dem Gleichheitssatz erfließenden Sachlichkeitsgebot. (Anlassfall E250/2017, E v 04.12.2017, Aufhebung des angefochtenen Erkenntnisses)."}],"hybrid_search_info":{"rank_fusion_score":1},"text_match":1157451471441100800,"text_match_info":{"best_field_score":"2211897868288","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"1157451471441100890","tokens_matched":2,"typo_prefix_score":0},"vector_distance":0.9239469170570374}]},{"found":1,"group_key":["jft_20171130_17g00131_00"],"hits":[{"document":{"Geschaeftszahl":"G131/2017 ua","apiPath":["Vfgh"],"changedDate":1553126400000,"citation":"G131/2017 ua","contentType":"head","decisionDate":1512000000000,"documentType":"decision","hasSummary":false,"id":"jft_20171130_17g00131_00","institution":["VfGH"],"institutionType":"Gericht","keywords":["Finanzverfahren","Wiederaufnahme","Verjährung"],"legalCategories":[],"normId":"jft_20171130_17g00131_00","refs":[{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","lawType":"BG","normId":"10003940","value":"BAO"},{"abbreviation":"BAO","citation":"§ 201 BAO","clauseId":"NOR40149206","documentType":"law","enumeration":"§ 201","id":"10003940.230","lawType":"BG","normId":"10003940","value":"§201 BAO"},{"abbreviation":"BAO","citation":"§ 303 Abs. 1 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.347.0","lawType":"BG","normId":"10003940","value":"§303 Abs1 litc BAO"},{"abbreviation":"BAO","citation":"§ 304 BAO","clauseId":"NOR40205378","documentType":"law","enumeration":"§ 304","id":"10003940.348","lawType":"BG","normId":"10003940","value":"§304 BAO"},{"abbreviation":"BAO","citation":"§ 208 Abs. 1 BAO","clauseId":"NOR40143753","documentType":"law","enumeration":"§ 208","id":"10003940.242.0","lawType":"BG","normId":"10003940","value":"§208 Abs1 lita BAO"},{"abbreviation":"BAO","citation":"§ 207 Abs. 2 BAO","clauseId":"NOR40161286","documentType":"law","enumeration":"§ 207","id":"10003940.241.1","lawType":"BG","normId":"10003940","value":"§207 Abs2 BAO"},{"abbreviation":"BAO","citation":"§ 209 Abs. 1 BAO","clauseId":"NOR40178362","documentType":"law","enumeration":"§ 209","id":"10003940.243.0","lawType":"BG","normId":"10003940","value":"§209 Abs1 BAO"},{"Geschaeftszahl":"Ro 2015/13/0005","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwt_2015130005_20161221j00","institution":["VwGH"],"normId":"jwt_2015130005_20161221j00","value":"Ro 2015/13/0005"},{"Geschaeftszahl":"Ro 2015/13/0005","Rechtssatznummer":"3","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwr_2015130005_20161221j03","institution":["VwGH"],"normId":"jwr_2015130005_20161221j03","value":"Ro 2015/13/0005"},{"Geschaeftszahl":"Ro 2015/13/0005","Rechtssatznummer":"5","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwr_2015130005_20161221j05","institution":["VwGH"],"normId":"jwr_2015130005_20161221j05","value":"Ro 2015/13/0005"},{"Geschaeftszahl":"Ro 2015/13/0005","Rechtssatznummer":"2","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwr_2015130005_20161221j02","institution":["VwGH"],"normId":"jwr_2015130005_20161221j02","value":"Ro 2015/13/0005"},{"Geschaeftszahl":"Ro 2015/13/0005","Rechtssatznummer":"4","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwr_2015130005_20161221j04","institution":["VwGH"],"normId":"jwr_2015130005_20161221j04","value":"Ro 2015/13/0005"},{"Geschaeftszahl":"Ro 2015/13/0005","Rechtssatznummer":"1","citation":"Ro 2015/13/0005","documentType":"decision","id":"jwr_2015130005_20161221j01","institution":["VwGH"],"normId":"jwr_2015130005_20161221j01","value":"Ro 2015/13/0005"},{"abbreviation":"BAO","citation":"§ 303 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.347","lawType":"BG","normId":"10003940","value":"§303 BAO"},{"abbreviation":"BAO","citation":"§ 209 BAO","clauseId":"NOR40178362","documentType":"law","enumeration":"§ 209","id":"10003940.243","lawType":"BG","normId":"10003940","value":"§209 BAO"},{"abbreviation":"BAO","citation":"§ 209a Abs. 2 BAO","clauseId":"NOR40205349","documentType":"law","enumeration":"§ 209a","id":"10003940.244.1","lawType":"BG","normId":"10003940","value":"§209a Abs2 BAO"},{"abbreviation":"BAO","citation":"§ 207 BAO","clauseId":"NOR40161286","documentType":"law","enumeration":"§ 207","id":"10003940.241","lawType":"BG","normId":"10003940","value":"§207 BAO"},{"abbreviation":"BAO","citation":"§ 209a BAO","clauseId":"NOR40205349","documentType":"law","enumeration":"§ 209a","id":"10003940.244","lawType":"BG","normId":"10003940","value":"§209a BAO"},{"abbreviation":"BAO","citation":"§ 209a Abs. 1 BAO","clauseId":"NOR40205349","documentType":"law","enumeration":"§ 209a","id":"10003940.244.0","lawType":"BG","normId":"10003940","value":"§209a Abs1 BAO"},{"abbreviation":"ZPO","citation":"§ 534 Abs. 3 ZPO","clauseId":"NOR12020680","documentType":"law","enumeration":"§ 534","id":"10001699.509.3","lawType":"BG","normId":"10001699","value":"§534 Abs3 ZPO"},{"abbreviation":"BAO","citation":"§ 307 Abs. 1 BAO","clauseId":"NOR40104696","documentType":"law","enumeration":"§ 307","id":"10003940.350.0","lawType":"BG","normId":"10003940","value":"§307 Abs1 BAO"},{"abbreviation":"BAO","citation":"§ 279 Abs. 1 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.320.0","lawType":"BG","normId":"10003940","value":"§279 Abs1 BAO"},{"abbreviation":"StGB","citation":"§ 302 StGB","clauseId":"NOR40140764","documentType":"law","enumeration":"§ 302","id":"10002296.377","lawType":"BG","normId":"10002296","value":"§302 StGB"},{"abbreviation":"StGB","citation":"§ 293 StGB","clauseId":"NOR40234382","documentType":"law","enumeration":"§ 293","id":"10002296.368","lawType":"BG","normId":"10002296","value":"§293 StGB"},{"abbreviation":"StGB","citation":"§ 304 StGB","clauseId":"NOR40254284","documentType":"law","enumeration":"§ 304","id":"10002296.379","lawType":"BG","normId":"10002296","value":"§304 StGB"},{"abbreviation":"StGB","citation":"§ 289 StGB","clauseId":"NOR40173729","documentType":"law","enumeration":"§ 289","id":"10002296.361","lawType":"BG","normId":"10002296","value":"§289 StGB"},{"abbreviation":"BAO","citation":"§ 116 Abs. 2 BAO","clauseId":"NOR12043889","documentType":"law","enumeration":"§ 116","id":"10003940.130.1","lawType":"BG","normId":"10003940","value":"§116 Abs2 BAO"},{"abbreviation":"BAO","citation":"§ 252 BAO","clauseId":"NOR40145090","documentType":"law","enumeration":"§ 252","id":"10003940.292","lawType":"BG","normId":"10003940","value":"§252 BAO"},{"abbreviation":"BAO","citation":"§ 192 BAO","clauseId":"NOR12043966","documentType":"law","enumeration":"§ 192","id":"10003940.220","lawType":"BG","normId":"10003940","value":"§192 BAO"},{"abbreviation":"BAO","citation":"§ 295 Abs. 1 BAO","clauseId":"NOR40246328","documentType":"law","enumeration":"§ 295","id":"10003940.339.0","lawType":"BG","normId":"10003940","value":"§295 Abs1 BAO"},{"Geschaeftszahl":"E250/2017","citation":"E250/2017","documentType":"decision","id":"jft_20171204_17e00250_00","institution":["VfGH"],"normId":"jft_20171204_17e00250_00","value":"E250/2017"},{"Rechtssatznummer":"E250/2017","citation":"E250/2017","documentType":"decision","id":"jfr_20171204_17e00250_01","institution":["VfGH"],"normId":"jfr_20171204_17e00250_01","value":"E250/2017"},{"abbreviation":"VfGG","citation":"§ 19 Abs. 3 Z 4 VfGG","clauseId":"NOR40189027","documentType":"law","enumeration":"§ 19","id":"10000245.31.3.2.1","lawType":"BG","normId":"10000245","value":"§19 Abs3 Z4 VfGG"},{"abbreviation":"FinStrG","citation":"Art. 1 § 14 Abs. 3 FinStrG","clauseId":"NOR40144873","documentType":"law","enumeration":"Art. 1 § 14","id":"10003898.14.3","lawType":"BG","normId":"10003898","value":"§14 Abs3 FinStrG"},{"abbreviation":"VStG","citation":"§ 32 Abs. 2 VStG","clauseId":"NOR40205634","documentType":"law","enumeration":"§ 32","id":"10005770.32.1","lawType":"BG","normId":"10005770","value":"§32 Abs2 VStG"},{"abbreviation":"ZPO","citation":"ZPO","clauseId":"NOR30004070","documentType":"law","enumeration":"§ 0","id":"10001699","lawType":"BG","normId":"10001699","value":"ZPO "},{"abbreviation":"VfGG","citation":"§ 35 Abs. 1 VfGG","clauseId":"NOR40166292","documentType":"law","enumeration":"§ 35","id":"10000245.47.0","lawType":"BG","normId":"10000245","value":"§35 Abs1 VfGG"},{"abbreviation":"BAO","citation":"§ 270 BAO","clauseId":"NOR40246325","documentType":"law","enumeration":"§ 270","id":"10003940.310","lawType":"BG","normId":"10003940","value":"§270 BAO"},{"abbreviation":"VfGG","citation":"§ 64 Abs. 2 VfGG","clauseId":"NOR40147891","documentType":"law","enumeration":"§ 64","id":"10000245.98.1","lawType":"BG","normId":"10000245","value":"§64 Abs2 VfGG"},{"abbreviation":"BGBlG","citation":"BGBlG","clauseId":"NOR40263267","documentType":"law","enumeration":"§ 0","id":"20002988","lawType":"BG","normId":"20002988","value":"BGBlG"},{"abbreviation":"VfGG","citation":"§ 19 Abs. 4 VfGG","clauseId":"NOR40189027","documentType":"law","enumeration":"§ 19","id":"10000245.31.4","lawType":"BG","normId":"10000245","value":"§19 Abs4 VfGG"}],"snippet":"I. §304 des Bundesgesetzes über allgemeine Bestimmungen und das Verfahren für die von den Abgabenbehörden des Bundes, der Länder und Gemeinden verwalteten Abgaben (Bundesabgabenordnung – BAO), BGBl Nr 194/1961, idF BGBl I Nr 14/2013, wird als verfassungswidrig aufgehoben. II. Die Aufhebung tritt m…","source":"ris"},"highlight":{"content":{"matched_tokens":["E250","2017"],"snippet":"Bundeskanzler ist zur unverzüglichen Kundmachung dieser Aussprüche im Bundesgesetzblatt I verpflichtet. Entscheidungsgründe I. Anlassverfahren, Prüfungsbeschluss und Vorverfahren 1. Beim Verfassungsgerichtshof ist zur Zahl E250/2017 eine auf Art144 B VG gestützte Beschwerde anhängig, welcher folgender Sachverhalt zugrunde liegt: 1.1. Mit Bescheid vom 17. Dezember 2007 stellte die Bezirkshauptmannschaft Innsbruck"}},"highlights":[{"field":"content","matched_tokens":["E250","2017"],"snippet":"Bundeskanzler ist zur unverzüglichen Kundmachung dieser Aussprüche im Bundesgesetzblatt I verpflichtet. Entscheidungsgründe I. Anlassverfahren, Prüfungsbeschluss und Vorverfahren 1. Beim Verfassungsgerichtshof ist zur Zahl E250/2017 eine auf Art144 B VG gestützte Beschwerde anhängig, welcher folgender Sachverhalt zugrunde liegt: 1.1. Mit Bescheid vom 17. Dezember 2007 stellte die Bezirkshauptmannschaft Innsbruck"}],"hybrid_search_info":{"rank_fusion_score":0.9375},"text_match":1157451471441100800,"text_match_info":{"best_field_score":"2211897868288","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"1157451471441100890","tokens_matched":2,"typo_prefix_score":0},"vector_distance":0.9262934923171997}]}],"out_of":1403550,"page":1,"request_params":{"collection_name":"documents","first_q":"E250/2017","per_page":40,"q":"E250/2017"},"search_cutoff":false,"search_time_ms":4186}

Rückverweise

G131/2017 ua—VfGH Rechtssatz

G131/2017 ua—VfGH Entscheidung