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22 BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Senatsvorsitzenden Mag. Markus Knechtl LL.M., die Richterin Mag. a Gertraud Hausherr sowie die fachkundigen Laienrichter Mag. Johannes Denk und Mag. Markus Fischer, BA in der Beschwerdesache ***Bf1***, ***Bf1-Adr*** vertreten durch Deloit…","source":"findok"},"highlight":{"content":{"matched_tokens":["Ra","2016"],"snippet":"die - im Rahmen der Beweiswürdigung - aus den Umständen erschließbar sein kann (vgl. VwGH 24.7.2007, 2007/14/0013 ; VwGH 26.4.2017, Ra 2015/13/0049 ; VwGH 1.6.2017, Ra 2016/15/0059 ). Es bedarf somit zur Verwirklichung einer verdeckten Gewinnausschüttung rechtlich eines der Gesellschaft zuzurechnenden Verhaltens des geschäftsführenden Organs, welches, bestehe es auch in einem"}},"highlights":[{"field":"content","matched_tokens":["Ra","2016"],"snippet":"die - im Rahmen der Beweiswürdigung - aus den Umständen erschließbar sein kann (vgl. VwGH 24.7.2007, 2007/14/0013 ; VwGH 26.4.2017, Ra 2015/13/0049 ; VwGH 1.6.2017, Ra 2016/15/0059 ). Es bedarf somit zur Verwirklichung einer verdeckten Gewinnausschüttung rechtlich eines der Gesellschaft zuzurechnenden Verhaltens des geschäftsführenden Organs, welches, bestehe es auch in 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RV/7103521/2019—BFG Entscheidung

RV/5100806/2017—BFG Entscheidung