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2019/15/0159","documentType":"decision","id":"jwr_2019150159_20200305l06","institution":["VwGH"],"normId":"jwr_2019150159_20200305l06","value":"Ra 2019/15/0159"},{"Geschaeftszahl":"Ra 2019/15/0159","Rechtssatznummer":"5","citation":"Ra 2019/15/0159","documentType":"decision","id":"jwr_2019150159_20200305l05","institution":["VwGH"],"normId":"jwr_2019150159_20200305l05","value":"Ra 2019/15/0159"},{"Geschaeftszahl":"Ra 2019/15/0159","Rechtssatznummer":"4","citation":"Ra 2019/15/0159","documentType":"decision","id":"jwr_2019150159_20200305l04","institution":["VwGH"],"normId":"jwr_2019150159_20200305l04","value":"Ra 2019/15/0159"},{"abbreviation":"EStG 1988","citation":"§ 34 Abs. 1 EStG 1988","clauseId":"NOR40265475","documentType":"law","enumeration":"§ 34","id":"10004570.46.0","lawType":"BG","normId":"10004570","value":"§ 34 Abs 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 2 Abs. 2 EStG 1988","clauseId":"NOR40246516","documentType":"law","enumeration":"§ 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2020/15/0029","documentType":"decision","id":"jwr_2020150029_20210324l02","institution":["VwGH"],"normId":"jwr_2020150029_20210324l02","value":"Ra 2020/15/0029"},{"Geschaeftszahl":"Ra 2020/15/0029","Rechtssatznummer":"1","citation":"Ra 2020/15/0029","documentType":"decision","id":"jwr_2020150029_20210324l01","institution":["VwGH"],"normId":"jwr_2020150029_20210324l01","value":"Ra 2020/15/0029"},{"Geschaeftszahl":"Ra 2020/15/0029","citation":"Ra 2020/15/0029","documentType":"decision","id":"jwt_2020150029_20210324l00","institution":["VwGH"],"normId":"jwt_2020150029_20210324l00","value":"Ra 2020/15/0029"},{"Geschaeftszahl":"Ra 2021/15/0031","Rechtssatznummer":"1","citation":"Ra 2021/15/0031","documentType":"decision","id":"jwr_2021150031_20210510l01","institution":["VwGH"],"normId":"jwr_2021150031_20210510l01","value":"Ra 2021/15/0031"},{"Geschaeftszahl":"Ra 2021/15/0031","citation":"Ra 2021/15/0031","documentType":"decision","id":"jwt_2021150031_20210510l00","institution":["VwGH"],"normId":"jwt_2021150031_20210510l00","value":"Ra 2021/15/0031"},{"Geschaeftszahl":"Ra 2020/15/0066","Rechtssatznummer":"3","citation":"Ra 2020/15/0066","documentType":"decision","id":"jwr_2020150066_20210927l03","institution":["VwGH"],"normId":"jwr_2020150066_20210927l03","value":"Ra 2020/15/0066"},{"Geschaeftszahl":"Ra 2020/15/0066","Rechtssatznummer":"2","citation":"Ra 2020/15/0066","documentType":"decision","id":"jwr_2020150066_20210927l02","institution":["VwGH"],"normId":"jwr_2020150066_20210927l02","value":"Ra 2020/15/0066"},{"Geschaeftszahl":"Ra 2020/15/0066","Rechtssatznummer":"1","citation":"Ra 2020/15/0066","documentType":"decision","id":"jwr_2020150066_20210927l01","institution":["VwGH"],"normId":"jwr_2020150066_20210927l01","value":"Ra 2020/15/0066"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch den Richter Mag.Dr. Thomas Leitner in der Beschwerdesache ***Bf1***, ***Bf1-Adr*** über die Beschwerde vom 7. August 2023 gegen den Bescheid des Finanzamtes Österreich vom 25. Juli 2023 betreffend Einkommensteuer (Arbeitnehmerveranlagung) …","source":"findok","caseNumber":"RV/6100412/2023"},"highlight":{"content":{"matched_tokens":["Ra","2019","13"],"snippet":"Dabei ist die Zwangsläufigkeit des Aufwands stets nach den Umständen des Einzelfalls zu prüfen (vgl VwGH 20.11.2019, Ro 2018/15/0024 , Rn 24; VwGH 5.2.2021, Ra 2019/13/0027 , Rn 11). Solche tatsächlichen Gründe, die die Zwangsläufigkeit der Belastung zu begründen vermögen, können insbesondere in der Krankheit, Pflegebedürftigkeit oder Betreuungsbedürftigkeit des Steuerpflichtigen gelegen"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13"],"snippet":"Dabei ist die Zwangsläufigkeit des Aufwands stets nach den Umständen des Einzelfalls zu prüfen (vgl VwGH 20.11.2019, Ro 2018/15/0024 , Rn 24; VwGH 5.2.2021, Ra 2019/13/0027 , Rn 11). Solche tatsächlichen Gründe, die die Zwangsläufigkeit der Belastung zu begründen vermögen, können insbesondere in der Krankheit, Pflegebedürftigkeit oder Betreuungsbedürftigkeit des Steuerpflichtigen gelegen"}],"hybrid_search_info":{"rank_fusion_score":0.23333333432674408},"text_match":2312642367913459700,"text_match_info":{"best_field_score":"3319999365120","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2312642367913459801","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.9038938283920288}]},{"found":1,"group_key":["0c0cd1cd-aa02-4781-8efa-b61723bc50f9"],"hits":[{"document":{"Geschaeftszahl":"RV/7101577/2018","apiPath":[],"citation":"RV/7101577/2018","contentType":"head","decisionDate":1739750400000,"documentType":"decision","hasSummary":false,"id":"0c0cd1cd-aa02-4781-8efa-b61723bc50f9","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"0c0cd1cd-aa02-4781-8efa-b61723bc50f9","publishedDate":1741564800000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 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2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l04","institution":["VwGH"],"normId":"jwr_2021130156_20230615l04","value":"Ra 2021/13/0156"},{"Geschaeftszahl":"Ra 2021/13/0156","Rechtssatznummer":"3","citation":"Ra 2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l03","institution":["VwGH"],"normId":"jwr_2021130156_20230615l03","value":"Ra 2021/13/0156"},{"Geschaeftszahl":"Ra 2021/13/0156","Rechtssatznummer":"2","citation":"Ra 2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l02","institution":["VwGH"],"normId":"jwr_2021130156_20230615l02","value":"Ra 2021/13/0156"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter Mag.Dr. Wolfgang Pagitsch in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über dessen Beschwerde vom 28. Februar 2018 gegen den Haftungsbescheid des Finanzamtes Österreich (vormals Finanzamtes Wien 2/20/21/22 ) vom 31. Jänner 2018…","source":"findok","caseNumber":"RV/7101577/2018"},"highlight":{"content":{"matched_tokens":["Ra","2019","13"],"snippet":"des Ermessens zu berücksichtigen sind. Inwieweit dieser Gesichtspunkt beim Ermessen Berücksichtigung findet, hängt vom Einzelfall ab (zB VwGH 2.12.2020, Ra 2020/13/0095 ; VwGH 19.5.2021, Ra 2019/13/0046 ; BFG 30.6.2021, RV/7105704/2018 ).\n\nDer Verwaltungsgerichtshof hat einen Zeitraum von rund vier Jahren zwischen dem Entstehen der Abgabenschuld und der Haftungsinanspruchnahme nicht als"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13"],"snippet":"des Ermessens zu berücksichtigen sind. Inwieweit dieser Gesichtspunkt beim Ermessen Berücksichtigung findet, hängt vom Einzelfall ab (zB VwGH 2.12.2020, Ra 2020/13/0095 ; VwGH 19.5.2021, Ra 2019/13/0046 ; BFG 30.6.2021, RV/7105704/2018 ).\n\nDer Verwaltungsgerichtshof hat einen Zeitraum von rund vier Jahren zwischen dem Entstehen der Abgabenschuld und der Haftungsinanspruchnahme nicht als"}],"hybrid_search_info":{"rank_fusion_score":0.20000000298023224},"text_match":2312642367913459700,"text_match_info":{"best_field_score":"3319999365120","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2312642367913459801","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.9054263830184937}]},{"found":1,"group_key":["da5caa2d-8359-47fe-8dc2-9122b03d6a00"],"hits":[{"document":{"Geschaeftszahl":"RV/7400200/2019","apiPath":[],"citation":"RV/7400200/2019","contentType":"head","decisionDate":1761609600000,"documentType":"decision","hasSummary":false,"id":"da5caa2d-8359-47fe-8dc2-9122b03d6a00","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"da5caa2d-8359-47fe-8dc2-9122b03d6a00","publishedDate":1764288000000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 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rund"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13"],"snippet":"Unzumutbarkeit einer täglichen Rückkehr bei der doppelten Haushaltsführung an einer Kilometerzahl von etwa 80 km und Fahrtzeiten von mehr als einer Stunde (vgl VwGH 12.5.2021, Ra 2019/13/0101 ).\n\nIm vorliegenden Fall betrug die einfache Fahrtstrecke zwischen dem Familienwohnsitz und dem Beschäftigungsort etwas mehr als 500 km, die Fahrtzeit belief sich auf 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2017/15/0015","documentType":"decision","id":"jwr_2017150015_20190227l06","institution":["VwGH"],"normId":"jwr_2017150015_20190227l06","value":"Ra 2017/15/0015"},{"Geschaeftszahl":"Ra 2017/15/0015","Rechtssatznummer":"5","citation":"Ra 2017/15/0015","documentType":"decision","id":"jwr_2017150015_20190227l05","institution":["VwGH"],"normId":"jwr_2017150015_20190227l05","value":"Ra 2017/15/0015"},{"abbreviation":"B-VG","citation":"Art. 133 Abs. 3 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.4","lawType":"BVG","normId":"10000138","value":"Art. 133 Abs. 3 B-VG"},{"abbreviation":"BAO","citation":"§ 20 BAO","clauseId":"NOR12043791","documentType":"law","enumeration":"§ 20","id":"10003940.22","lawType":"BG","normId":"10003940","value":"§ 20 BAO"},{"Geschaeftszahl":"Ra 2024/13/0130","Rechtssatznummer":"1","citation":"Ra 2024/13/0130","documentType":"decision","id":"jwr_2024130130_20251009l01","institution":["VwGH"],"normId":"jwr_2024130130_20251009l01","value":"Ra 2024/13/0130"},{"Geschaeftszahl":"Ra 2024/13/0130","Rechtssatznummer":"2","citation":"Ra 2024/13/0130","documentType":"decision","id":"jwr_2024130130_20251009l02","institution":["VwGH"],"normId":"jwr_2024130130_20251009l02","value":"Ra 2024/13/0130"},{"Geschaeftszahl":"Ra 2024/13/0130","citation":"Ra 2024/13/0130","documentType":"decision","id":"jwt_2024130130_20251009l00","institution":["VwGH"],"normId":"jwt_2024130130_20251009l00","value":"Ra 2024/13/0130"},{"abbreviation":"BAO","citation":"§ 119 BAO","clauseId":"NOR12043892","documentType":"law","enumeration":"§ 119","id":"10003940.135","lawType":"BG","normId":"10003940","value":"§ 119 BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin Mag. Dr. Wiebke Peperkorn in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Dkfm. Anton Lammer Wirtschaftstreuhand-Gesellschaft m.b.H., Oskar-Kokoschka-Straße 8, 3380 Pöchlarn, über die Beschwerde vom 19. Mai 2023 …","source":"findok","caseNumber":"RV/7100726/2024"},"highlight":{"content":{"matched_tokens":["Ra","2019","13","Ra","13","Ra","13"],"snippet":"BAO bezieht sich damit auf den Wissensstand des jeweiligen Veranlagungsjahres. Entscheidend ist, ob der abgabenfestsetzenden Stelle alle rechtserheblichen Sachverhaltselemente bekannt waren (vgl. etwa VwGH 13.11.2019, Ra 2019/13/0102 ; 14.8.2024, Ra 2023/13/0159 m.w.N.; 8.9.2025, Ra 2024/15/0064).\n\nDie abgabenfestsetzende Stelle ist das zuständige Betriebsveranlagungsteam (vgl. VwGH 17.5.2023, Ro 2023/13"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13","Ra","13","Ra","13"],"snippet":"BAO bezieht sich damit auf den Wissensstand des jeweiligen Veranlagungsjahres. Entscheidend ist, ob der abgabenfestsetzenden Stelle alle rechtserheblichen Sachverhaltselemente bekannt waren (vgl. etwa VwGH 13.11.2019, Ra 2019/13/0102 ; 14.8.2024, Ra 2023/13/0159 m.w.N.; 8.9.2025, Ra 2024/15/0064).\n\nDie abgabenfestsetzende Stelle ist das zuständige Betriebsveranlagungsteam (vgl. VwGH 17.5.2023, Ro 2023/13"}],"hybrid_search_info":{"rank_fusion_score":0.15000000596046448},"text_match":2312642367913459700,"text_match_info":{"best_field_score":"3319999365120","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2312642367913459801","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["4b94917b-9fe6-42fa-81c2-cbb75f019756"],"hits":[{"document":{"Geschaeftszahl":"RV/2100759/2016","apiPath":[],"citation":"RV/2100759/2016","contentType":"head","decisionDate":1764720000000,"documentType":"decision","hasSummary":false,"id":"4b94917b-9fe6-42fa-81c2-cbb75f019756","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"4b94917b-9fe6-42fa-81c2-cbb75f019756","publishedDate":1767744000000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.327","lawType":"BG","normId":"10003940","value":"§ 279 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BAO"},{"abbreviation":"BAO","citation":"§ 224 Abs. 3 BAO","clauseId":"NOR12044000","documentType":"law","enumeration":"§ 224","id":"10003940.267.2","lawType":"BG","normId":"10003940","value":"§ 224 Abs. 3 BAO"},{"Geschaeftszahl":"Ra 2015/16/0078","citation":"Ra 2015/16/0078","documentType":"decision","id":"jwt_2015160078_20170124l00","institution":["VwGH"],"normId":"jwt_2015160078_20170124l00","value":"Ra 2015/16/0078"},{"Geschaeftszahl":"Ra 2015/16/0078","Rechtssatznummer":"1","citation":"Ra 2015/16/0078","documentType":"decision","id":"jwr_2015160078_20170124l01","institution":["VwGH"],"normId":"jwr_2015160078_20170124l01","value":"Ra 2015/16/0078"},{"Geschaeftszahl":"Ra 2020/13/0067","citation":"Ra 2020/13/0067","documentType":"decision","id":"jwt_2020130067_20200820l00","institution":["VwGH"],"normId":"jwt_2020130067_20200820l00","value":"Ra 2020/13/0067"},{"Geschaeftszahl":"Ra 2020/13/0067","Rechtssatznummer":"3","citation":"Ra 2020/13/0067","documentType":"decision","id":"jwr_2020130067_20220628l03","institution":["VwGH"],"normId":"jwr_2020130067_20220628l03","value":"Ra 2020/13/0067"},{"Geschaeftszahl":"Ra 2020/13/0067","Rechtssatznummer":"2","citation":"Ra 2020/13/0067","documentType":"decision","id":"jwr_2020130067_20220628l02","institution":["VwGH"],"normId":"jwr_2020130067_20220628l02","value":"Ra 2020/13/0067"},{"Geschaeftszahl":"Ro 2014/16/0066","citation":"Ro 2014/16/0066","documentType":"decision","id":"jwt_2014160066_20141016j00","institution":["VwGH"],"normId":"jwt_2014160066_20141016j00","value":"Ro 2014/16/0066"},{"Geschaeftszahl":"Ro 2014/16/0066","Rechtssatznummer":"2","citation":"Ro 2014/16/0066","documentType":"decision","id":"jwr_2014160066_20141016j02","institution":["VwGH"],"normId":"jwr_2014160066_20141016j02","value":"Ro 2014/16/0066"},{"Geschaeftszahl":"Ro 2014/16/0066","Rechtssatznummer":"1","citation":"Ro 2014/16/0066","documentType":"decision","id":"jwr_2014160066_20141016j01","institution":["VwGH"],"normId":"jwr_2014160066_20141016j01","value":"Ro 2014/16/0066"},{"Geschaeftszahl":"Ra 2019/13/0071","Rechtssatznummer":"5","citation":"Ra 2019/13/0071","documentType":"decision","id":"jwr_2019130071_20200129l05","institution":["VwGH"],"normId":"jwr_2019130071_20200129l05","value":"Ra 2019/13/0071"},{"Geschaeftszahl":"Ra 2019/13/0071","Rechtssatznummer":"4","citation":"Ra 2019/13/0071","documentType":"decision","id":"jwr_2019130071_20200129l04","institution":["VwGH"],"normId":"jwr_2019130071_20200129l04","value":"Ra 2019/13/0071"},{"Geschaeftszahl":"Ra 2019/13/0071","Rechtssatznummer":"3","citation":"Ra 2019/13/0071","documentType":"decision","id":"jwr_2019130071_20200129l03","institution":["VwGH"],"normId":"jwr_2019130071_20200129l03","value":"Ra 2019/13/0071"},{"Geschaeftszahl":"Ra 2021/15/0048","citation":"Ra 2021/15/0048","documentType":"decision","id":"jwt_2021150048_20210630l00","institution":["VwGH"],"normId":"jwt_2021150048_20210630l00","value":"Ra 2021/15/0048"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter***Ri*** in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 17. März 2016 gegen den Bescheid des ***FA*** vom 11. Jänner 2016 betreffend Haftungsbescheid / Sonstige 2016 Steuernummer ***BF1StNr1*** zu Recht erk…","source":"findok","caseNumber":"RV/2100759/2016"},"highlight":{"content":{"matched_tokens":["Ra","2019","13","Ra"],"snippet":"auch kein weiteres Vorbringen erhoben. Auf die ständige Rechtsprechung des Verwaltungsgerichtshofes wird hingewiesen, wonach einer Beschwerdevorentscheidung sowie einem Vorlagebericht Vorhaltscharakter zukommt (vgl. VwGH vom 29.1.2020, Ra 2019/13/0071 , VwGH vom 30.6.2021, Ra 2021/15/0048 ).\n\nVom Bf. wurden keine weiteren Gründe vorgebracht, die bei Abwägung von Zweckmäßigkeit und Billigkeit eine andere Einschätzung"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13","Ra"],"snippet":"auch kein weiteres Vorbringen erhoben. Auf die ständige Rechtsprechung des Verwaltungsgerichtshofes wird hingewiesen, wonach einer Beschwerdevorentscheidung sowie einem Vorlagebericht Vorhaltscharakter zukommt (vgl. VwGH vom 29.1.2020, Ra 2019/13/0071 , VwGH vom 30.6.2021, Ra 2021/15/0048 ).\n\nVom Bf. wurden keine weiteren Gründe vorgebracht, die bei Abwägung von Zweckmäßigkeit und Billigkeit eine andere Einschätzung"}],"hybrid_search_info":{"rank_fusion_score":0.15000000596046448},"text_match":2312642367913459700,"text_match_info":{"best_field_score":"3319999365120","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2312642367913459801","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["5dc5a2ca-14ef-42ba-8371-f6bf22354327"],"hits":[{"document":{"Geschaeftszahl":"RV/7104824/2018","apiPath":[],"citation":"RV/7104824/2018","contentType":"head","decisionDate":1748995200000,"documentType":"decision","hasSummary":false,"id":"5dc5a2ca-14ef-42ba-8371-f6bf22354327","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"5dc5a2ca-14ef-42ba-8371-f6bf22354327","publishedDate":1754352000000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 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BAO","clauseId":"NOR12043780","documentType":"law","enumeration":"§ 9","id":"10003940.11","lawType":"BG","normId":"10003940","value":"§ 9 und §§ 80 ff BAO"},{"abbreviation":"BAO","citation":"§ 80 BAO","clauseId":"NOR40258392","documentType":"law","enumeration":"§ 80","id":"10003940.88","lawType":"BG","normId":"10003940","value":"§ 9 und §§ 80 ff BAO"},{"abbreviation":"BAO","citation":"§ 20 BAO","clauseId":"NOR12043791","documentType":"law","enumeration":"§ 20","id":"10003940.22","lawType":"BG","normId":"10003940","value":"§ 20 BAO"},{"abbreviation":"IO","citation":"§ 156 Abs. 1 IO","clauseId":"NOR40117982","documentType":"law","enumeration":"§ 156","id":"10001736.202.0","lawType":"BG","normId":"10001736","value":"§ 156 Abs. 1 IO"},{"abbrNr":3,"abbreviation":"UStG 1994","citation":"UStG 1994","clauseId":"NOR40254685","documentType":"law","enumeration":"§ 0","id":"10004873","lawType":"BG","normId":"10004873","value":"UStG 1994 "},{"Geschaeftszahl":"Ra 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2020/13/0027","documentType":"decision","id":"jwr_2020130027_20200527l02","institution":["VwGH"],"normId":"jwr_2020130027_20200527l02","value":"Ra 2020/13/0027"},{"Geschaeftszahl":"Ra 2020/13/0029","Rechtssatznummer":"4","citation":"Ra 2020/13/0029","documentType":"decision","id":"jwr_2020130029_20200908l04","institution":["VwGH"],"normId":"jwr_2020130029_20200908l04","value":"Ra 2020/13/0029"},{"Geschaeftszahl":"Ra 2020/13/0029","Rechtssatznummer":"5","citation":"Ra 2020/13/0029","documentType":"decision","id":"jwr_2020130029_20200908l05","institution":["VwGH"],"normId":"jwr_2020130029_20200908l05","value":"Ra 2020/13/0029"},{"Geschaeftszahl":"Ra 2020/13/0029","Rechtssatznummer":"2","citation":"Ra 2020/13/0029","documentType":"decision","id":"jwr_2020130029_20200908l02","institution":["VwGH"],"normId":"jwr_2020130029_20200908l02","value":"Ra 2020/13/0029"},{"abbreviation":"BAO","citation":"§ 224 BAO","clauseId":"NOR12044000","documentType":"law","enumeration":"§ 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2019/13/0046","citation":"Ra 2019/13/0046","documentType":"decision","id":"jwt_2019130046_20210519l00","institution":["VwGH"],"normId":"jwt_2019130046_20210519l00","value":"Ra 2019/13/0046"},{"Geschaeftszahl":"Ra 2021/13/0156","Rechtssatznummer":"4","citation":"Ra 2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l04","institution":["VwGH"],"normId":"jwr_2021130156_20230615l04","value":"Ra 2021/13/0156"},{"Geschaeftszahl":"Ra 2021/13/0156","Rechtssatznummer":"3","citation":"Ra 2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l03","institution":["VwGH"],"normId":"jwr_2021130156_20230615l03","value":"Ra 2021/13/0156"},{"Geschaeftszahl":"Ra 2021/13/0156","Rechtssatznummer":"2","citation":"Ra 2021/13/0156","documentType":"decision","id":"jwr_2021130156_20230615l02","institution":["VwGH"],"normId":"jwr_2021130156_20230615l02","value":"Ra 2021/13/0156"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter Dr. Wolfgang Pagitsch in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Mag Stefan Tiefenbacher, Hauptplatz 34, 2100 Korneuburg, über dessen Beschwerde vom 20. Juni 2017 gegen den Haftungsbescheid des Finanzamtes Öst…","source":"findok","caseNumber":"RV/7104824/2018"},"highlight":{"content":{"matched_tokens":["Ra","2019","13"],"snippet":"des Ermessens zu berücksichtigen sind. Inwieweit dieser Gesichtspunkt beim Ermessen Berücksichtigung findet, hängt vom Einzelfall ab (zB VwGH 2.12.2020, Ra 2020/13/0095 ; VwGH 19.5.2021, Ra 2019/13/0046 ; BFG 30.6.2021, RV/7105704/2018 ).\n\nDahingehend ist festzustellen, dass im gegenständlichen Fall ein langer Zeitabstand zwischen dem Entstehen der Abgabenschuld (es betrifft Abgaben mit"}},"highlights":[{"field":"content","matched_tokens":["Ra","2019","13"],"snippet":"des Ermessens zu berücksichtigen sind. 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