37:{"facet_counts":[{"counts":[{"count":2,"highlighted":"decision","value":"decision"}],"field_name":"documentType","sampled":false,"stats":{"total_values":1}},{"counts":[{"count":2,"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":2,"found_docs":2,"grouped_hits":[{"found":1,"group_key":["c22c1b71-a139-47db-9d03-5099876fcf7d"],"hits":[{"document":{"Geschaeftszahl":"RV/7103743/2023","apiPath":[],"citation":"RV/7103743/2023","contentType":"head","decisionDate":1741651200000,"documentType":"decision","hasSummary":false,"id":"c22c1b71-a139-47db-9d03-5099876fcf7d","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"c22c1b71-a139-47db-9d03-5099876fcf7d","publishedDate":1745280000000,"refs":[{"abbreviation":"BAO","citation":"§ 303 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.353","lawType":"BG","normId":"10003940","value":"§ 303 BAO"},{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"BAO","citation":"§ 261 Abs. 2 BAO","clauseId":"NOR40161288","documentType":"law","enumeration":"§ 261","id":"10003940.307.2","lawType":"BG","normId":"10003940","value":"§ 261 Abs. 2 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"BAO","citation":"§ 303 Abs. 1 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.353.0","lawType":"BG","normId":"10003940","value":"§ 303 Abs. 1 lit. b BAO"},{"Geschaeftszahl":"Ra 2023/15/0081","Rechtssatznummer":"3","citation":"Ra 2023/15/0081","documentType":"decision","id":"jwr_2023150081_20250114l03","institution":["VwGH"],"normId":"jwr_2023150081_20250114l03","value":"Ra 2023/15/0081"},{"Geschaeftszahl":"Ra 2023/15/0081","Rechtssatznummer":"2","citation":"Ra 2023/15/0081","documentType":"decision","id":"jwr_2023150081_20250114l02","institution":["VwGH"],"normId":"jwr_2023150081_20250114l02","value":"Ra 2023/15/0081"},{"Geschaeftszahl":"Ra 2023/15/0081","Rechtssatznummer":"1","citation":"Ra 2023/15/0081","documentType":"decision","id":"jwr_2023150081_20250114l01","institution":["VwGH"],"normId":"jwr_2023150081_20250114l01","value":"Ra 2023/15/0081"},{"Geschaeftszahl":"Ra 2023/13/0159","citation":"Ra 2023/13/0159","documentType":"decision","id":"jwt_2023130159_20240814l00","institution":["VwGH"],"normId":"jwt_2023130159_20240814l00","value":"Ra 2023/13/0159"},{"Geschaeftszahl":"Ra 2014/15/0006","citation":"Ra 2014/15/0006","documentType":"decision","id":"jwt_2014150006_20161123l00","institution":["VwGH"],"normId":"jwt_2014150006_20161123l00","value":"Ra 2014/15/0006"},{"Geschaeftszahl":"Ra 2014/15/0006","Rechtssatznummer":"2","citation":"Ra 2014/15/0006","documentType":"decision","id":"jwr_2014150006_20161123l02","institution":["VwGH"],"normId":"jwr_2014150006_20161123l02","value":"Ra 2014/15/0006"},{"Geschaeftszahl":"Ra 2014/15/0006","Rechtssatznummer":"1","citation":"Ra 2014/15/0006","documentType":"decision","id":"jwr_2014150006_20161123l01","institution":["VwGH"],"normId":"jwr_2014150006_20161123l01","value":"Ra 2014/15/0006"},{"Geschaeftszahl":"Ra 2018/15/0097","citation":"Ra 2018/15/0097","documentType":"decision","id":"jwt_2018150097_20191024l00","institution":["VwGH"],"normId":"jwt_2018150097_20191024l00","value":"Ra 2018/15/0097"},{"Geschaeftszahl":"Ra 2018/15/0097","Rechtssatznummer":"3","citation":"Ra 2018/15/0097","documentType":"decision","id":"jwr_2018150097_20191024l03","institution":["VwGH"],"normId":"jwr_2018150097_20191024l03","value":"Ra 2018/15/0097"},{"Geschaeftszahl":"Ra 2018/15/0097","Rechtssatznummer":"2","citation":"Ra 2018/15/0097","documentType":"decision","id":"jwr_2018150097_20191024l02","institution":["VwGH"],"normId":"jwr_2018150097_20191024l02","value":"Ra 2018/15/0097"},{"abbreviation":"BAO","citation":"BAO","clauseId":"NOR30007067","documentType":"law","enumeration":"§ 0","id":"10003940","lawType":"BG","normId":"10003940","value":"BAO "},{"abbreviation":"BAO","citation":"§ 279 Abs. 2 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326.1","lawType":"BG","normId":"10003940","value":"§ 279 Abs. 2 BAO"},{"Geschaeftszahl":"Ra 2021/15/0050","Rechtssatznummer":"5","citation":"Ra 2021/15/0050","documentType":"decision","id":"jwr_2021150050_20220406l05","institution":["VwGH"],"normId":"jwr_2021150050_20220406l05","value":"Ra 2021/15/0050"},{"Geschaeftszahl":"Ra 2021/15/0050","Rechtssatznummer":"4","citation":"Ra 2021/15/0050","documentType":"decision","id":"jwr_2021150050_20220406l04","institution":["VwGH"],"normId":"jwr_2021150050_20220406l04","value":"Ra 2021/15/0050"},{"Geschaeftszahl":"Ra 2021/15/0050","Rechtssatznummer":"3","citation":"Ra 2021/15/0050","documentType":"decision","id":"jwr_2021150050_20220406l03","institution":["VwGH"],"normId":"jwr_2021150050_20220406l03","value":"Ra 2021/15/0050"},{"Geschaeftszahl":"Ro 2022/15/0016","Rechtssatznummer":"6","citation":"Ro 2022/15/0016","documentType":"decision","id":"jwr_2022150016_20221013j06","institution":["VwGH"],"normId":"jwr_2022150016_20221013j06","value":"Ro 2022/15/0016"},{"Geschaeftszahl":"Ro 2022/15/0016","Rechtssatznummer":"5","citation":"Ro 2022/15/0016","documentType":"decision","id":"jwr_2022150016_20221013j05","institution":["VwGH"],"normId":"jwr_2022150016_20221013j05","value":"Ro 2022/15/0016"},{"Geschaeftszahl":"Ro 2022/15/0016","Rechtssatznummer":"4","citation":"Ro 2022/15/0016","documentType":"decision","id":"jwr_2022150016_20221013j04","institution":["VwGH"],"normId":"jwr_2022150016_20221013j04","value":"Ro 2022/15/0016"},{"Geschaeftszahl":"Ro 2014/15/0035","citation":"Ro 2014/15/0035","documentType":"decision","id":"jwt_2014150035_20151126j00","institution":["VwGH"],"normId":"jwt_2014150035_20151126j00","value":"Ro 2014/15/0035"},{"Geschaeftszahl":"Ro 2014/15/0035","Rechtssatznummer":"4","citation":"Ro 2014/15/0035","documentType":"decision","id":"jwr_2014150035_20151126j04","institution":["VwGH"],"normId":"jwr_2014150035_20151126j04","value":"Ro 2014/15/0035"},{"Geschaeftszahl":"Ro 2014/15/0035","Rechtssatznummer":"7","citation":"Ro 2014/15/0035","documentType":"decision","id":"jwr_2014150035_20151126j07","institution":["VwGH"],"normId":"jwr_2014150035_20151126j07","value":"Ro 2014/15/0035"},{"Geschaeftszahl":"Ro 2023/13/0008","Rechtssatznummer":"1","citation":"Ro 2023/13/0008","documentType":"decision","id":"jwr_2023130008_20230517j01","institution":["VwGH"],"normId":"jwr_2023130008_20230517j01","value":"Ro 2023/13/0008"},{"Geschaeftszahl":"Ro 2023/13/0008","citation":"Ro 2023/13/0008","documentType":"decision","id":"jwt_2023130008_20230517j00","institution":["VwGH"],"normId":"jwt_2023130008_20230517j00","value":"Ro 2023/13/0008"},{"abbreviation":"BAO","citation":"§ 307 Abs. 1 BAO","clauseId":"NOR40104696","documentType":"law","enumeration":"§ 307","id":"10003940.356.0","lawType":"BG","normId":"10003940","value":"§ 307 Abs. 1 BAO"},{"abbreviation":"BAO","citation":"§ 278 BAO","clauseId":"NOR40189976","documentType":"law","enumeration":"§ 278","id":"10003940.325","lawType":"BG","normId":"10003940","value":"§ 278 BAO"},{"abbreviation":"BAO","citation":"§ 261 BAO","clauseId":"NOR40161288","documentType":"law","enumeration":"§ 261","id":"10003940.307","lawType":"BG","normId":"10003940","value":"§ 261 BAO"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Senatsvorsitzende Dr. Anna Radschek, den Richter Mag. Dr. Wolfgang Pagitsch sowie die fachkundigen Laienrichter Manfred Fiala und Mag. Andrea Prozek in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Hason & Partner Steuerber…","source":"findok"},"highlight":{"content":{"matched_tokens":["Ra","2023","15","0081","Ra"],"snippet":"Nicht-Anerkennung von Werbungskosten am Vorliegen von Verlusten und insbesondere eines Gesamtverlustes nichts ändern würde.\n\nDer Finanzamtsvertreter verwies auf das Erkenntnis des Verwaltungsgerichtshofs vom 14.01.2025, Ra 2023/15/0081, in dem der Verwaltungsgerichtshof festhalte, dass es dem Verwaltungsgericht unbenommen sei, undeutlich formulierte Wiederaufnahmegründe zu ergänzen, sowie auf das Erkenntnis des Verwaltungsgerichtshofs vom 14.08.2024, Ra"}},"highlights":[{"field":"content","matched_tokens":["Ra","2023","15","0081","Ra"],"snippet":"Nicht-Anerkennung von Werbungskosten am Vorliegen von Verlusten und insbesondere eines Gesamtverlustes nichts ändern würde.\n\nDer Finanzamtsvertreter verwies auf das Erkenntnis des Verwaltungsgerichtshofs vom 14.01.2025, Ra 2023/15/0081, in dem der Verwaltungsgerichtshof festhalte, dass es dem Verwaltungsgericht unbenommen sei, undeutlich formulierte Wiederaufnahmegründe zu ergänzen, sowie auf das Erkenntnis des Verwaltungsgerichtshofs vom 14.08.2024, Ra"}],"hybrid_search_info":{"rank_fusion_score":1},"text_match":2314894167592927000,"text_match_info":{"best_field_score":"4419510927360","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2314894167592927322","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.8417556285858154}]},{"found":1,"group_key":["ca0cb9f8-4109-44ea-b5cf-78123c80f070"],"hits":[{"document":{"Geschaeftszahl":"RV/7103014/2018","apiPath":[],"citation":"RV/7103014/2018","contentType":"head","decisionDate":1741651200000,"documentType":"decision","hasSummary":false,"id":"ca0cb9f8-4109-44ea-b5cf-78123c80f070","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"ca0cb9f8-4109-44ea-b5cf-78123c80f070","publishedDate":1744070400000,"refs":[{"abbreviation":"BAO","citation":"§ 279 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326","lawType":"BG","normId":"10003940","value":"§ 279 BAO"},{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"BAO","citation":"§ 303 Abs. 1 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.353.0","lawType":"BG","normId":"10003940","value":"§ 303 Abs 1 BAO"},{"abbreviation":"BAO","citation":"§ 92 Abs. 2 BAO","clauseId":"NOR12043865","documentType":"law","enumeration":"§ 92","id":"10003940.105.2","lawType":"BG","normId":"10003940","value":"§ 92 Abs 2 BAO"},{"Geschaeftszahl":"Ra 2015/15/0081","citation":"Ra 2015/15/0081","documentType":"decision","id":"jwt_2015150081_20170223l00","institution":["VwGH"],"normId":"jwt_2015150081_20170223l00","value":"Ra 2015/15/0081"},{"Geschaeftszahl":"Ra 2015/15/0081","Rechtssatznummer":"2","citation":"Ra 2015/15/0081","documentType":"decision","id":"jwr_2015150081_20170223l02","institution":["VwGH"],"normId":"jwr_2015150081_20170223l02","value":"Ra 2015/15/0081"},{"Geschaeftszahl":"Ra 2015/15/0081","Rechtssatznummer":"1","citation":"Ra 2015/15/0081","documentType":"decision","id":"jwr_2015150081_20170223l01","institution":["VwGH"],"normId":"jwr_2015150081_20170223l01","value":"Ra 2015/15/0081"},{"Geschaeftszahl":"Ra 2023/15/0079","citation":"Ra 2023/15/0079","documentType":"decision","id":"jwt_2023150079_20240315l00","institution":["VwGH"],"normId":"jwt_2023150079_20240315l00","value":"Ra 2023/15/0079"},{"Geschaeftszahl":"Ra 2023/15/0079","Rechtssatznummer":"2","citation":"Ra 2023/15/0079","documentType":"decision","id":"jwr_2023150079_20240315l02","institution":["VwGH"],"normId":"jwr_2023150079_20240315l02","value":"Ra 2023/15/0079"},{"Geschaeftszahl":"Ra 2023/15/0079","Rechtssatznummer":"1","citation":"Ra 2023/15/0079","documentType":"decision","id":"jwr_2023150079_20240315l01","institution":["VwGH"],"normId":"jwr_2023150079_20240315l01","value":"Ra 2023/15/0079"},{"Geschaeftszahl":"Ra 2023/13/0142","citation":"Ra 2023/13/0142","documentType":"decision","id":"jwt_2023130142_20240709l00","institution":["VwGH"],"normId":"jwt_2023130142_20240709l00","value":"Ra 2023/13/0142"},{"abbreviation":"BAO","citation":"§ 279 Abs. 1 BAO","clauseId":"NOR40145112","documentType":"law","enumeration":"§ 279","id":"10003940.326.0","lawType":"BG","normId":"10003940","value":"§ 279 Abs 1 BAO"},{"abbreviation":"BAO","citation":"§ 20 BAO","clauseId":"NOR12043791","documentType":"law","enumeration":"§ 20","id":"10003940.22","lawType":"BG","normId":"10003940","value":"§ 20 BAO"},{"Geschaeftszahl":"Ra 2022/15/0090","Rechtssatznummer":"6","citation":"Ra 2022/15/0090","documentType":"decision","id":"jwr_2022150090_20230526l06","institution":["VwGH"],"normId":"jwr_2022150090_20230526l06","value":"Ra 2022/15/0090"},{"Geschaeftszahl":"Ra 2022/15/0090","Rechtssatznummer":"5","citation":"Ra 2022/15/0090","documentType":"decision","id":"jwr_2022150090_20230526l05","institution":["VwGH"],"normId":"jwr_2022150090_20230526l05","value":"Ra 2022/15/0090"},{"Geschaeftszahl":"Ra 2022/15/0090","Rechtssatznummer":"4","citation":"Ra 2022/15/0090","documentType":"decision","id":"jwr_2022150090_20230526l04","institution":["VwGH"],"normId":"jwr_2022150090_20230526l04","value":"Ra 2022/15/0090"},{"Geschaeftszahl":"Ra 2019/15/0125","Rechtssatznummer":"7","citation":"Ra 2019/15/0125","documentType":"decision","id":"jwr_2019150125_20210630l07","institution":["VwGH"],"normId":"jwr_2019150125_20210630l07","value":"Ra 2019/15/0125"},{"Geschaeftszahl":"Ra 2019/15/0125","Rechtssatznummer":"4","citation":"Ra 2019/15/0125","documentType":"decision","id":"jwr_2019150125_20210630l04","institution":["VwGH"],"normId":"jwr_2019150125_20210630l04","value":"Ra 2019/15/0125"},{"Geschaeftszahl":"Ra 2019/15/0125","Rechtssatznummer":"5","citation":"Ra 2019/15/0125","documentType":"decision","id":"jwr_2019150125_20210630l05","institution":["VwGH"],"normId":"jwr_2019150125_20210630l05","value":"Ra 2019/15/0125"},{"abbrNr":3,"abbreviation":"UStG 1994","citation":"§ 2 Abs. 1 UStG 1994","clauseId":"NOR12055146","documentType":"law","enumeration":"§ 2","id":"10004873.2.0","lawType":"BG","normId":"10004873","value":"§ 2 Abs 1 UStG 1994"},{"abbrNr":3,"abbreviation":"UStG 1994","citation":"§ 2 Abs. 3 UStG 1994","clauseId":"NOR12055146","documentType":"law","enumeration":"§ 2","id":"10004873.2.3","lawType":"BG","normId":"10004873","value":"§ 2 Abs 3 UStG 1994"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch den Senatsvorsitzenden ***Vorsitzender***, den Richter ***Richter*** sowie die fachkundigen Laienrichter ***Laienrichter1*** und ***Laienreichter2*** in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch BKS Steuerberatung GmbH & Co…","source":"findok"},"highlight":{"content":{"matched_tokens":["Ra","2023","15","2023"],"snippet":"ist für die Beurteilung der Frage, ob ein Beweismittel oder eine Tatsache neu hervorgekommen ist, auf den Kenntnisstand der abgabenfestsetzenden Stelle abzustellen (vgl. VwGH 15.3.2024, Ra 2023/15/0079 ). Bei der Wiederaufnahme von Amts wegen bestimmt die Behörde, welche gesetzlichen Wiederaufnahmegründe herangezogen werden (VwGH 9.7.2024, 2023/13/0142 mwN).\n\nZur Auslegung eines unklaren"}},"highlights":[{"field":"content","matched_tokens":["Ra","2023","15","2023"],"snippet":"ist für die Beurteilung der Frage, ob ein Beweismittel oder eine Tatsache neu hervorgekommen ist, auf den Kenntnisstand der abgabenfestsetzenden Stelle abzustellen (vgl. VwGH 15.3.2024, Ra 2023/15/0079 ). Bei der Wiederaufnahme von Amts wegen bestimmt die Behörde, welche gesetzlichen Wiederaufnahmegründe herangezogen werden (VwGH 9.7.2024, 2023/13/0142 mwN).\n\nZur Auslegung eines unklaren"}],"hybrid_search_info":{"rank_fusion_score":0.5},"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":0.8890323042869568}]}],"out_of":1403670,"page":1,"request_params":{"collection_name":"documents","first_q":"Ra 2023/15/0081","per_page":40,"q":"Ra 2023/15/0081"},"search_cutoff":false,"search_time_ms":4064}

Rückverweise

RV/7103743/2023—BFG Entscheidung

RV/7103014/2018—BFG Entscheidung