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Die Inanspruchnahme der Haftung in Ausübung des Ermessens ist mit dem derzeitigen, im Zeitpunkt der Erlassung des Haftungsbescheides vorhandenen Vermögen nicht begrenzt (VwGH 9.11.2011, 2011"}},"highlights":[{"field":"content","matched_tokens":["Ra","2020","13","0112"],"snippet":"neu hervor gekommenes Vermögen oder künftig erzielte Einkünfte zur Einbringlichkeit führen könnten (VwGH 08.07.2009, 2009/15/0013 ; VwGH 27.05.2020, Ra 2020/13/0027 ; VwGH 5.4.2022, Ra 2020/13/0112 ). Die Inanspruchnahme der Haftung in Ausübung des Ermessens ist mit dem derzeitigen, im Zeitpunkt der Erlassung des Haftungsbescheides vorhandenen Vermögen nicht begrenzt (VwGH 9.11.2011, 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RV/7104247/2024—BFG Entscheidung

RV/5100557/2023—BFG Entscheidung