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Diesem Erfordernis entspricht der Wortlaut des Verbesserungsauftrages nicht, da nur beispielhaft aufgezeigt wird, welche Nachweise vorgelegt werden könnten und der erläuternde Text „"}},"highlights":[{"field":"content","matched_tokens":["Ra","2022"],"snippet":"beschwerdeführende Partei hätte vorliegen müssen. Ein Verbesserungsauftrag muss der Rechtsprechung zufolge konkret sein und eine unmissverständliche Aufforderung enthalten, welche Mängel zu beheben sind (VwGH 23.05.2023, Ra 2022/06/0031). Diesem Erfordernis entspricht der Wortlaut des Verbesserungsauftrages nicht, da nur beispielhaft aufgezeigt wird, welche Nachweise vorgelegt werden könnten und der erläuternde Text „"}],"hybrid_search_info":{"rank_fusion_score":0.5},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":13,"fields_matched":3,"num_tokens_dropped":0,"score":"2312642367779242091","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.8681589365005493}]},{"found":1,"group_key":["bvwgt_20241010_l521_2300155_1_00"],"hits":[{"document":{"Geschaeftszahl":"L521 2300155-1","apiPath":["Bvwg"],"changedDate":1732060800000,"citation":"L521 2300155-1","contentType":"head","decisionDate":1728518400000,"documentType":"decision","hasSummary":false,"id":"bvwgt_20241010_l521_2300155_1_00","institution":["BVwG"],"institutionType":"Gericht","keywords":["Anspruchsvoraussetzungen Behebung der Entscheidung ersatzlose Behebung Kassation Mitwirkungspflicht Nachreichung 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Diesem Erfordernis entspricht der Wortlaut des Verbesserungsauftrages nicht, da nur beispielhaft aufgezeigt wird, welche Nachweise vorgelegt werden könnten und der erläuternde Text „"}},"highlights":[{"field":"content","matched_tokens":["Ra","2022"],"snippet":"beschwerdeführende Partei hätte vorliegen müssen. Ein Verbesserungsauftrag muss der Rechtsprechung zufolge konkret sein und eine unmissverständliche Aufforderung enthalten, welche Mängel zu beheben sind (VwGH 23.05.2023, Ra 2022/06/0031). Diesem Erfordernis entspricht der Wortlaut des Verbesserungsauftrages nicht, da nur beispielhaft aufgezeigt wird, welche Nachweise vorgelegt werden könnten und der erläuternde Text „"}],"hybrid_search_info":{"rank_fusion_score":0.3125},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":13,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367779242090","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.8715620040893555}]},{"found":1,"group_key":["bvwgt_20250912_w139_2310630_1_00"],"hits":[{"document":{"Geschaeftszahl":"W139 2310630-1","apiPath":["Bvwg"],"changedDate":1766016000000,"citation":"W139 2310630-1","contentType":"head","decisionDate":1757635200000,"documentType":"decision","facts":"Die Beschwerdeführerin beantragte eine Befreiung vom ORF-Beitrag, die von der ORF-Beitrags Service GmbH abgelehnt wurde, da sie einen Verbesserungsauftrag nicht erfüllte. Der Bescheid wurde ohne Zustellnachweis zugestellt. Das Bundesverwaltungsgericht stellte fest, dass die Zurückweisung des Antrags aufgrund der Nichterfüllung des Verbesserungsauftrags nicht rechtmäßig war, da die Aufforderung zur Nachreichung von Unterlagen nicht auf einem verbesserungsfähigen Mangel basierte. Die belangte Behörde hätte die Nachreichung im Rahmen der Mitwirkungspflichten verlangen und in der Sache entscheiden müssen. Der Bescheid wurde daher aufgehoben, und das Verfahren tritt in den Zustand vor Bescheiderlassung zurück. 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Das Bundesverwaltungsgericht erkennt durch die Richterin Mag. Kristina HOFER über die Beschwerde der XXXX , geboren am XXXX , wohnhaft in XXXX gegen den Bescheid der ORF-Beitrags Service GmbH vom XXXX Beitragsnummer XXXX , mit welchem der Antrag auf Befr…","source":"ris","title":"Anfechtung eines Bescheids zur ORF-Beitragsbefreiung aufgrund unzureichender Nachweise","verdict":"Der angefochtene Bescheid wird aufgehoben, da die Zurückweisung des Antrags auf Befreiung vom ORF-Beitrag rechtswidrig war. Eine Revision ist nicht zulässig.","version":2,"caseNumber":"W139 2310630-1"},"highlight":{"content":{"matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 2020/02/0268)."}},"highlights":[{"field":"content","matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 2020/02/0268)."}],"hybrid_search_info":{"rank_fusion_score":0.25},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":13,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367779242090","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["bvwgt_20250912_w139_2311267_1_00"],"hits":[{"document":{"Geschaeftszahl":"W139 2311267-1","apiPath":["Bvwg"],"changedDate":1766016000000,"citation":"W139 2311267-1","contentType":"head","decisionDate":1757635200000,"documentType":"decision","facts":"Ein Bürger legte Beschwerde gegen einen Bescheid der ORF-Beitrags Service GmbH ein, der seinen Antrag auf Befreiung vom ORF-Beitrag zurückwies. Die Zurückweisung erfolgte, weil der Bürger einem Verbesserungsauftrag nicht nachgekommen war. Der Bescheid wurde ohne Zustellnachweis zugestellt. Das Bundesverwaltungsgericht stellte fest, dass die belangte Behörde die Zustellung nicht nachweisen konnte und die Beschwerde daher rechtzeitig war. Die Behörde hätte die Nachreichung fehlender Unterlagen im Rahmen der Mitwirkungspflichten des Antragstellers verlangen müssen, anstatt den Antrag zurückzuweisen. Der Bescheid wurde als rechtswidrig aufgehoben, da die Zurückweisung nicht rechtmäßig war. Das Verfahren wird in den Zustand vor Bescheiderlassung zurückversetzt, und der Antrag bleibt unerledigt. Eine mündliche Verhandlung war nicht erforderlich. 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Das Bundesverwaltungsgericht erkennt durch die Richterin Mag. Kristina HOFER über die Beschwerde des XXXX , geboren am XXXX , wohnhaft in XXXX , gegen den Bescheid der ORF-Beitrags Service GmbH vom XXXX , GZ. XXXX Beitragsnummer XXXX , mit welchem der Antr…","source":"ris","title":"Anfechtung eines Bescheids zur Befreiung vom ORF-Beitrag aufgrund fehlerhafter Zurückweisung","verdict":"Der angefochtene Bescheid wird aufgehoben, da die Zurückweisung des Antrags auf Befreiung vom ORF-Beitrag rechtswidrig war. 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Das Bundesverwaltungsgericht erkennt durch die Richterin Mag. Kristina HOFER über die Beschwerde der XXXX , geboren am XXXX , wohnhaft XXXX , gegen den Bescheid der ORF-Beitrags Service GmbH vom XXXX , GZ. XXXX Beitragsnummer XXXX , mit welchem der Antrag …","source":"ris","title":"Anfechtung eines Bescheids zur Zurückweisung eines Antrags auf Befreiung vom ORF-Beitrag","verdict":"Der angefochtene Bescheid wird aufgehoben, da die Zurückweisung des Antrags auf Befreiung vom ORF-Beitrag rechtswidrig war. 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Das Bundesverwaltungsgericht erkennt durch die Richterin Mag. Kristina HOFER über die Beschwerde der XXXX , geboren am XXXX wohnhaft in XXXX , gegen den Bescheid der ORF-Beitrags Service GmbH vom XXXX GZ. XXXX , Beitragsnummer XXXX , mit welchem der Antra…","source":"ris","title":"Anfechtung eines Bescheids zur Befreiung von ORF-Beiträgen und Erneuerbaren-Förderkosten","verdict":"Der angefochtene Bescheid wird aufgehoben. Eine Revision ist nicht zulässig.","version":2,"caseNumber":"W139 2311686-1"},"highlight":{"content":{"matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 2020/02/0268)."}},"highlights":[{"field":"content","matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 2020/02/0268)."}],"hybrid_search_info":{"rank_fusion_score":0.25},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":13,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367779242090","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["ec7d0e30-bd21-408a-8279-cfec7d9b69c5"],"hits":[{"document":{"Geschaeftszahl":"RV/7102021/2024","apiPath":[],"citation":"RV/7102021/2024","contentType":"head","decisionDate":1730851200000,"documentType":"decision","facts":"Die Beschwerde betrifft die Körperschaft- und Umsatzsteuerbescheide der Jahre 2001 bis 2005 einer Immobiliengesellschaft. Nach einer Außenprüfung wurden neue Bescheide erlassen, die der Gesellschaft zugestellt wurden. Die Zustellung erfolgte jedoch nicht an den steuerlichen Vertreter, was zu einer Aufhebung durch den VwGH führte. Im erneuten Verfahren wurde die Zustellvollmacht überprüft. Inhaltlich strittig war, ob die Gesellschaft ihre Fahrzeuge betrieblich nutzte oder ob verdeckte Ausschüttungen vorlagen, sowie die Angemessenheit einer Dienstwohnung für den Geschäftsführer. Zudem wurde der Vorsteuerabzug aus Rechnungen einer Bau GmbH angezweifelt, da diese an einer nicht existenten Adresse ausgestellt waren. Das BFG stellte fest, dass die Fahrzeuge überwiegend privat genutzt wurden und die Dienstwohnung fremdüblich war. Der Vorsteuerabzug wurde aufgrund der EuGH-Rechtsprechung anerkannt. Die ursprünglichen Bescheide wurden teilweise abgeändert.","hasSummary":true,"id":"ec7d0e30-bd21-408a-8279-cfec7d9b69c5","institution":["BFG"],"institutionType":"Unknown","keywords":["Körperschaftsteuer","Umsatzsteuer","verdeckte Ausschüttung","Dienstwohnung","Vorsteuerabzug"],"legalAssessment":"$91","legalCategories":["Steuerrecht"],"normId":"ec7d0e30-bd21-408a-8279-cfec7d9b69c5","publishedDate":1732060800000,"refs":[{"abbreviation":"BAO","citation":"§ 323 Abs. 38 BAO","clauseId":"NOR40262248","documentType":"law","enumeration":"§ 323","id":"10003940.366.43","lawType":"BG","normId":"10003940","value":"§ 323 Abs 38 BAO"},{"abbreviation":"BAO","citation":"§ 323b BAO","clauseId":"NOR40224294","documentType":"law","enumeration":"§ 323b","id":"10003940.368","lawType":"BG","normId":"10003940","value":"§ 323b BAO"},{"abbreviation":"BAO","citation":"§ 253 BAO","clauseId":"NOR40145147","documentType":"law","enumeration":"§ 253","id":"10003940.293","lawType":"BG","normId":"10003940","value":"§ 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11","id":"10004873.12.1.0.0","lawType":"BG","normId":"10004873","value":"§ 11 Abs. 1 Z 1 UStG 1994"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Richter Dr. Hans Blasina in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, über die Beschwerde (vormals Berufung, § 323 Abs 38 BAO) vom 14.8.2006 gegen die Bescheide des Finanzamtes Österreich (vormals Finanzamt Wien 8/16/17, § 323b BAO) vo…","source":"findok","title":"Streit um Körperschaft- und Umsatzsteuerbescheide einer Immobiliengesellschaft","verdict":"Die Beschwerde wird hinsichtlich der Umsatzsteuer 2001 abgewiesen, die übrigen Bescheide werden abgeändert. Eine ordentliche Revision ist nicht zulässig.","caseNumber":"RV/7102021/2024"},"highlight":{"content":{"matched_tokens":["Ra","15","0003","15"],"snippet":"2005 wird rein darauf gestützt, dass der Leistende an der Adresse laut Rechnung nicht existent gewesen sei. Das ist nach neuerer Rechtsprechung ungenügend (VwGH 19.12.2018, Ra 2017/15/0003 ):\n\n\"Im Urteil vom 15. November 2017, C-374/16, Geissel, und C-375/16, Butin, hat der EuGH zu Recht erkannt, dass die Ausübung des"}},"highlights":[{"field":"content","matched_tokens":["Ra","15","0003","15"],"snippet":"2005 wird rein darauf gestützt, dass der Leistende an der Adresse laut Rechnung nicht existent gewesen sei. Das ist nach neuerer Rechtsprechung ungenügend (VwGH 19.12.2018, Ra 2017/15/0003 ):\n\n\"Im Urteil vom 15. November 2017, C-374/16, Geissel, und C-375/16, Butin, hat der EuGH zu Recht erkannt, dass die Ausübung des"}],"hybrid_search_info":{"rank_fusion_score":0.23749999701976776},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367779242074","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.8894199728965759}]},{"found":1,"group_key":["jwt_2023130006_20251023j00"],"hits":[{"document":{"Geschaeftszahl":"Ro 2023/13/0006","apiPath":["Vwgh"],"changedDate":1770076800000,"citation":"Ro 2023/13/0006","contentType":"head","decisionDate":1761177600000,"documentType":"decision","facts":"$92","hasSummary":false,"id":"jwt_2023130006_20251023j00","institution":["VwGH"],"institutionType":"Gericht","keywords":["Auslegung unbestimmter Begriffe 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Maislinger und die Hofrätin Dr. in Lachmayer, den Hofrat Dr. Bodis, die Hofrätin Dr. in Wiesinger sowie den Hofrat Mag. M. Mayr, LL.M., als Richter und Richterinnen, unter Mitwirkung des Schriftführers Mag. Karger, LL.M., MA…","source":"ris","title":"Veräußerung eines Grundstücks mit Brandruine: Steuerliche Behandlung von Versicherungsentschädigungen und Anschaffungskosten","verdict":"Das angefochtene Erkenntnis wird wegen Rechtswidrigkeit seines Inhaltes aufgehoben.","version":2,"caseNumber":"Ro 2023/13/0006"},"highlight":{"content":{"matched_tokens":["Ra","15","0003"],"snippet":"bebauten oder unbebauten Grundstücken (zu denen auch Ersatzleistungen auf Grund eines Versicherungsvertrages gehören), sind im außerbetrieblichen Bereich (anders im betrieblichen; vgl. VwGH 22.9.2021, Ra 2020/15/0003, mwN) weder im Rahmen der Einkünfte aus Vermietung und Verpachtung gemäß § 28 EStG 1988 (vgl. dazu VwGH 31.1.2018, Ro"}},"highlights":[{"field":"content","matched_tokens":["Ra","15","0003"],"snippet":"bebauten oder unbebauten Grundstücken (zu denen auch Ersatzleistungen auf Grund eines Versicherungsvertrages gehören), sind im außerbetrieblichen Bereich (anders im betrieblichen; vgl. VwGH 22.9.2021, Ra 2020/15/0003, mwN) weder im Rahmen der Einkünfte aus Vermietung und Verpachtung gemäß § 28 EStG 1988 (vgl. dazu VwGH 31.1.2018, Ro"}],"hybrid_search_info":{"rank_fusion_score":0.15000000596046448},"text_match":2312642367645024000,"text_match_info":{"best_field_score":"3319999234048","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367645024346","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["bvwgt_20241016_l508_2234463_2_00"],"hits":[{"document":{"Geschaeftszahl":"L508 2234463-2","apiPath":["Bvwg"],"changedDate":1731628800000,"citation":"L508 2234463-2","contentType":"head","decisionDate":1729036800000,"documentType":"decision","facts":"Der Beschwerdeführer, ein türkischer Staatsangehöriger, reiste 2003 mit seiner Familie nach Österreich ein. Mehrere Rückkehrentscheidungen wurden gegen ihn erlassen, zuletzt am 01.02.2022. Am 07.02.2024 stellte er einen Antrag auf internationalen Schutz, der vom Bundesamt für Fremdenwesen und Asyl abgelehnt wurde. Der Beschwerdeführer legte Beschwerde ein, die vom Bundesverwaltungsgericht überwiegend als unbegründet abgewiesen wurde. Das Gericht stellte fest, dass der Beschwerdeführer keine asylrelevante Verfolgung oder Gefährdung im Falle einer Rückkehr in die Türkei glaubhaft machen konnte. Es wurde entschieden, dass die Rückkehrentscheidung und die Abschiebung rechtmäßig sind, und ein Einreiseverbot von drei Jahren wurde verhängt. Der Beschwerdeführer konnte keine politische Verfolgung oder Bedrohung nachweisen, und es gab keine Hinweise auf eine allgemeine Gefährdungslage in der Türkei. 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Das Bundesverwaltungsgericht hat durch die Richterin Dr.in HERZOG als Einzelrichterin über die Beschwerde des XXXX , geb. XXXX , Staatsangehörigkeit: Türkei, vertreten durch RA MMag. Dr. Franz Stefan PECHMANN, gegen den Bescheid des Bundesamtes für Fremde…","source":"ris","title":"Antrag auf internationalen Schutz eines türkischen Staatsangehörigen abgelehnt","verdict":"Die Beschwerde des Beschwerdeführers gegen die Entscheidung des Bundesamtes für Fremdenwesen und Asyl wurde abgewiesen.","caseNumber":"L508 2234463-2"},"highlight":{"content":{"matched_tokens":["te","auch"],"snippet":" die Sicherheit der Republik Österreich ausgehe und damit die öffentlichen Interessen an der Aufenthaltsbeendigung überwiegen würden (09.03.2023, Ra 2022/19/0238). Der Verwaltungsgerichtshof erklärte auch eine Rückkehrentscheidung im Falle eines seit mehr als achtzehn Jahren aufhältigen und mehrfach strafgerichtlich verurteilten Fremden für zulässig, zumal dieser Aufenthalt zunächst nur auf einem unter fals"}},"highlights":[{"field":"content","matched_tokens":["te","auch"],"snippet":" die Sicherheit der Republik Österreich ausgehe und damit die öffentlichen Interessen an der Aufenthaltsbeendigung überwiegen würden (09.03.2023, Ra 2022/19/0238). Der Verwaltungsgerichtshof erklärte auch eine Rückkehrentscheidung im Falle eines seit mehr als achtzehn Jahren aufhältigen und mehrfach strafgerichtlich verurteilten Fremden für zulässig, zumal dieser Aufenthalt zunächst nur auf einem unter fals"}],"hybrid_search_info":{"rank_fusion_score":0.1383928656578064},"text_match":2310390568233992000,"text_match_info":{"best_field_score":"2220487802880","best_field_weight":11,"fields_matched":3,"num_tokens_dropped":0,"score":"2310390568233992283","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.918292224407196}]},{"found":1,"group_key":["bvwgt_20241015_l508_2298150_1_00"],"hits":[{"document":{"Geschaeftszahl":"L508 2298150-1","apiPath":["Bvwg"],"changedDate":1731628800000,"citation":"L508 2298150-1","contentType":"head","decisionDate":1728950400000,"documentType":"decision","facts":"Der Beschwerdeführer, ein türkischer Staatsangehöriger kurdischer Abstammung und Moslem, beantragte am 16.05.2023 in Österreich internationalen Schutz. 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Das Bundesverwaltungsgericht hat durch die Richterin Dr.in HERZOG als Einzelrichterin über die Beschwerde des XXXX , geb. XXXX , Staatsangehörigkeit: Türkei, vertreten durch Rechtsanwältin Mag. Eva VELIBEYOGLU, gegen den Bescheid des Bundesamtes für Fremd…","source":"ris","title":"Antrag auf internationalen Schutz eines türkischen Staatsangehörigen kurdischer Abstammung in Österreich","verdict":"Die Beschwerde gegen die Abweisung des Antrags auf internationalen Schutz wurde abgewiesen. Eine freiwillige Ausreise innerhalb von 14 Tagen wurde angeordnet, das Einreiseverbot aufgehoben.","caseNumber":"L508 2298150-1"},"highlight":{"content":{"matched_tokens":[" d","n Ar"],"snippet":"erter Aspekte die Verhandlungspflicht nur dann aus, wenn damit die tragenden verwaltungsbehördlichen Erwägungen nicht bloß unwesentlich ergänzt werden (vgl. VwGH 26.07.2022, Ra 2022/20/0146, mwN). Wie dargelegt, wurde den Argumenten im angefochtenen Bescheid nicht substantiiert entgegengetreten und es wurde auch in der Beschwerde kein konkretes Vorbringen hinsichtlich eines potentiell asylrelevanten Sachverhal"}},"highlights":[{"field":"content","matched_tokens":[" d","n Ar"],"snippet":"erter Aspekte die Verhandlungspflicht nur dann aus, wenn damit die tragenden verwaltungsbehördlichen Erwägungen nicht bloß unwesentlich ergänzt werden (vgl. VwGH 26.07.2022, Ra 2022/20/0146, mwN). Wie dargelegt, wurde den Argumenten im angefochtenen Bescheid nicht substantiiert entgegengetreten und es wurde auch in der Beschwerde kein konkretes Vorbringen hinsichtlich eines potentiell asylrelevanten Sachverhal"}],"hybrid_search_info":{"rank_fusion_score":0.1354166716337204},"text_match":2310390568233992000,"text_match_info":{"best_field_score":"2220487802880","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2310390568233992282","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.9027901291847229}]},{"found":1,"group_key":["bvwgt_20250912_w139_2310719_1_00"],"hits":[{"document":{"Geschaeftszahl":"W139 2310719-1","apiPath":["Bvwg"],"changedDate":1766016000000,"citation":"W139 2310719-1","contentType":"head","decisionDate":1757635200000,"documentType":"decision","facts":"Die Beschwerdeführerin beantragte eine Befreiung vom ORF-Beitrag, die von der ORF-Beitrags Service GmbH abgelehnt wurde, da sie einen Verbesserungsauftrag nicht erfüllte. 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Das Bundesverwaltungsgericht erkennt durch die Richterin Mag. Kristina HOFER über die Beschwerde der XXXX , geboren am XXXX , wohnhaft in XXXX gegen den Bescheid der ORF-Beitrags Service GmbH vom XXXX Beitragsnummer XXXX , mit welchem der Antrag auf Befre…","source":"ris","title":"Anfechtung eines Bescheids zur Befreiung vom ORF-Beitrag aufgrund unzureichender Nachweise","verdict":"Der angefochtene Bescheid wird aufgehoben, da die Zurückweisung des Antrags auf Befreiung vom ORF-Beitrag rechtswidrig war. 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XXXX , Beitragsnummer XXXX , mit welchem der Antrag a…","source":"ris","caseNumber":"W139 2311381-1"},"highlight":{"content":{"matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 2020/02/0268)."}},"highlights":[{"field":"content","matched_tokens":["Ra","2022","Ra"],"snippet":"so klar und eindeutig, dass keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt; dies gilt auch für den Fall, dass eine Rechtsprechung des Verwaltungsgerichtshofes fehlt (VwGH 03.03.2023, Ra 2022/10/0094; 18.03.2022, Ra 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