3f:{"facet_counts":[{"counts":[{"count":1,"highlighted":"decision","value":"decision"}],"field_name":"documentType","sampled":false,"stats":{"total_values":1}},{"counts":[{"count":1,"highlighted":"BFG","value":"BFG"}],"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":1,"found_docs":1,"grouped_hits":[{"found":1,"group_key":["069dfe23-dd33-4fcb-a1c9-e8faac4ade92"],"hits":[{"document":{"Geschaeftszahl":"RV/3100650/2025","apiPath":[],"citation":"RV/3100650/2025","contentType":"head","decisionDate":1760918400000,"documentType":"decision","hasSummary":false,"id":"069dfe23-dd33-4fcb-a1c9-e8faac4ade92","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"069dfe23-dd33-4fcb-a1c9-e8faac4ade92","publishedDate":1762905600000,"refs":[{"abbreviation":"BAO","citation":"§ 295a BAO","clauseId":"NOR40145152","documentType":"law","enumeration":"§ 295a","id":"10003940.346","lawType":"BG","normId":"10003940","value":"§ 295a BAO"},{"Geschaeftszahl":"Ra 2015/15/0035","citation":"Ra 2015/15/0035","documentType":"decision","id":"jwt_2015150035_20150901l00","institution":["VwGH"],"normId":"jwt_2015150035_20150901l00","value":"Ra 2015/15/0035"},{"Geschaeftszahl":"Ra 2015/15/0035","Rechtssatznummer":"1","citation":"Ra 2015/15/0035","documentType":"decision","id":"jwr_2015150035_20150901l01","institution":["VwGH"],"normId":"jwr_2015150035_20150901l01","value":"Ra 2015/15/0035"},{"Geschaeftszahl":"Ra 2015/15/0035","Rechtssatznummer":"3","citation":"Ra 2015/15/0035","documentType":"decision","id":"jwr_2015150035_20150901l03","institution":["VwGH"],"normId":"jwr_2015150035_20150901l03","value":"Ra 2015/15/0035"},{"Geschaeftszahl":"Ro 2023/15/0016","citation":"Ro 2023/15/0016","documentType":"decision","id":"jwt_2023150016_20240320j00","institution":["VwGH"],"normId":"jwt_2023150016_20240320j00","value":"Ro 2023/15/0016"},{"Geschaeftszahl":"Ro 2023/15/0016","Rechtssatznummer":"6","citation":"Ro 2023/15/0016","documentType":"decision","id":"jwr_2023150016_20240320j06","institution":["VwGH"],"normId":"jwr_2023150016_20240320j06","value":"Ro 2023/15/0016"},{"Geschaeftszahl":"Ro 2023/15/0016","Rechtssatznummer":"3","citation":"Ro 2023/15/0016","documentType":"decision","id":"jwr_2023150016_20240320j03","institution":["VwGH"],"normId":"jwr_2023150016_20240320j03","value":"Ro 2023/15/0016"},{"Geschaeftszahl":"Ro 2023/15/0017","citation":"Ro 2023/15/0017","documentType":"decision","id":"jwt_2023150017_20240320j00","institution":["VwGH"],"normId":"jwt_2023150017_20240320j00","value":"Ro 2023/15/0017"},{"Geschaeftszahl":"Ra 2021/13/0134","Rechtssatznummer":"4","citation":"Ra 2021/13/0134","documentType":"decision","id":"jwr_2021130134_20220301l04","institution":["VwGH"],"normId":"jwr_2021130134_20220301l04","value":"Ra 2021/13/0134"},{"Geschaeftszahl":"Ra 2021/13/0134","Rechtssatznummer":"3","citation":"Ra 2021/13/0134","documentType":"decision","id":"jwr_2021130134_20220301l03","institution":["VwGH"],"normId":"jwr_2021130134_20220301l03","value":"Ra 2021/13/0134"},{"Geschaeftszahl":"Ra 2021/13/0134","Rechtssatznummer":"2","citation":"Ra 2021/13/0134","documentType":"decision","id":"jwr_2021130134_20220301l02","institution":["VwGH"],"normId":"jwr_2021130134_20220301l02","value":"Ra 2021/13/0134"},{"abbreviation":"BAO","citation":"§ 4 Abs. 2 BAO","clauseId":"NOR40218796","documentType":"law","enumeration":"§ 4","id":"10003940.6.1","lawType":"BG","normId":"10003940","value":"§ 4 Abs. 2 lit. 2 BAO"},{"abbreviation":"BAO","citation":"§ 168 BAO","clauseId":"NOR12043942","documentType":"law","enumeration":"§ 168","id":"10003940.204","lawType":"BG","normId":"10003940","value":"§ 168 BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin***Ri*** in der Beschwerdesache der ***Bf1***, ***Bf1-Adr***, über die Beschwerde vom 2. September 2025 gegen den Bescheid des ***FA*** vom 28. August 2025 betreffend Abweisung eines Antrages auf Änderung des Einkommensteuerbesche…","source":"findok"},"highlight":{"content":{"matched_tokens":["Ra","2021","13","0134"],"snippet":"des Abgabenanspruchs) zukommt (VwGH 20.3.2024, Ro 2023/15/0017 mwN). § 295a BAO dient nicht zur Nachholung unterlassener Rechtsbehelfe gegen eine rechtskräftige Erledigung (VwGH 1.3.2022, Ra 2021/13/0134 mwN).\n\nOb jemand in einem Kalenderjahr mehr als sechs Monate nicht in einer Gemeinschaft mit einem (Ehe)Partner lebt, steht beim Entstehen des Abgabenanspruches bei"}},"highlights":[{"field":"content","matched_tokens":["Ra","2021","13","0134"],"snippet":"des Abgabenanspruchs) zukommt (VwGH 20.3.2024, Ro 2023/15/0017 mwN). § 295a BAO dient nicht zur Nachholung unterlassener Rechtsbehelfe gegen eine rechtskräftige Erledigung (VwGH 1.3.2022, Ra 2021/13/0134 mwN).\n\nOb jemand in einem Kalenderjahr mehr als sechs Monate nicht in einer Gemeinschaft mit einem (Ehe)Partner lebt, steht beim Entstehen des Abgabenanspruches bei"}],"hybrid_search_info":{"rank_fusion_score":0.75},"text_match":2314894167592927000,"text_match_info":{"best_field_score":"4419510927360","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2314894167592927321","tokens_matched":4,"typo_prefix_score":0}}]}],"out_of":1420850,"page":1,"request_params":{"collection_name":"documents","first_q":"Ra 2021/13/0134","per_page":40,"q":"Ra 2021/13/0134"},"search_cutoff":false,"search_time_ms":4220,"richResult":"$undefined"}

Rückverweise

Rückverweise

RV/3100650/2025—BFG Entscheidung