6d:{"facet_counts":[{"counts":[{"count":3,"highlighted":"decision","value":"decision"}],"field_name":"documentType","sampled":false,"stats":{"total_values":1}},{"counts":[{"count":2,"highlighted":"VwGH","value":"VwGH"},{"count":1,"highlighted":"BFG","value":"BFG"}],"field_name":"institution","sampled":false,"stats":{"total_values":2}},{"counts":[],"field_name":"lawType","sampled":false,"stats":{"total_values":0}},{"counts":[],"field_name":"jurisdiction","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":3,"found_docs":3,"grouped_hits":[{"found":1,"group_key":["jwt_2024080135_20250401l00"],"hits":[{"document":{"Geschaeftszahl":"Ra 2024/08/0135","apiPath":["Vwgh"],"changedDate":1747958400000,"citation":"Ra 2024/08/0135","contentType":"head","decisionDate":1743465600000,"documentType":"decision","hasSummary":false,"id":"jwt_2024080135_20250401l00","institution":["VwGH"],"institutionType":"Gericht","keywords":["Individuelle Normen und Parteienrechte Rechtsanspruch Antragsrecht Anfechtungsrecht VwRallg9/2"],"legalCategories":[],"normId":"jwt_2024080135_20250401l00","publishedDate":1745884800000,"refs":[{"abbreviation":"GSVG","citation":"GSVG","clauseId":"NOR40241911","documentType":"law","enumeration":"§ 0","id":"10008422","lawType":"BG","normId":"10008422","value":"GSVG "},{"abbreviation":"BMSVG","citation":"BMSVG","clauseId":"NOR40263072","documentType":"law","enumeration":"§ 0","id":"20002088","lawType":"BG","normId":"20002088","value":"BMSVG "},{"abbreviation":"AVG","citation":"§ 38 AVG","clauseId":"NOR40148218","documentType":"law","enumeration":"§ 38","id":"10005768.41","lawType":"BG","normId":"10005768","value":"§ 38 AVG"},{"abbreviation":"SVSG","citation":"SVSG","clauseId":"NOR40265293","documentType":"law","enumeration":"§ 0","id":"20010531","lawType":"BG","normId":"20010531","value":"SVSG"},{"abbreviation":"GSVG","citation":"§ 2 Abs. 1 Z 4 GSVG","clauseId":"NOR40264392","documentType":"law","enumeration":"§ 2","id":"10008422.5.1.0.3","lawType":"BG","normId":"10008422","value":"§ 2 Abs. 1 Z 4 GSVG"},{"abbreviation":"VwGG","citation":"§ 58 Abs. 2 VwGG","clauseId":"NOR40148093","documentType":"law","enumeration":"§ 58","id":"10000795.65.1","lawType":"BG","normId":"10000795","value":"§ 58 Abs. 2 VwGG"},{"abbreviation":"VwGG","citation":"§ 34 Abs. 1 VwGG","clauseId":"NOR40228871","documentType":"law","enumeration":"§ 34","id":"10000795.37.0","lawType":"BG","normId":"10000795","value":"§ 34 Abs. 1 VwGG"},{"Geschaeftszahl":"Ro 2023/06/0008","Rechtssatznummer":"1","citation":"Ro 2023/06/0008","documentType":"decision","id":"jwr_2023060008_20241216j01","institution":["VwGH"],"normId":"jwr_2023060008_20241216j01","value":"Ro 2023/06/0008"},{"Geschaeftszahl":"Ro 2023/06/0008","citation":"Ro 2023/06/0008","documentType":"decision","id":"jwt_2023060008_20241216j00","institution":["VwGH"],"normId":"jwt_2023060008_20241216j00","value":"Ro 2023/06/0008"},{"Geschaeftszahl":"Ra 2024/11/0005","Rechtssatznummer":"1","citation":"Ra 2024/11/0005","documentType":"decision","id":"jwr_2024110005_20241119l01","institution":["VwGH"],"normId":"jwr_2024110005_20241119l01","value":"Ra 2024/11/0005"},{"Geschaeftszahl":"Ra 2024/11/0005","citation":"Ra 2024/11/0005","documentType":"decision","id":"jwt_2024110005_20241119l00","institution":["VwGH"],"normId":"jwt_2024110005_20241119l00","value":"Ra 2024/11/0005"},{"abbreviation":"VwGVG","citation":"VwGVG","clauseId":"NOR40254640","documentType":"law","enumeration":"§ 0","id":"20008255","lawType":"BG","normId":"20008255","value":"VwGVG"},{"abbreviation":"VfGG","citation":"§ 62 Abs. 3 VfGG","clauseId":"NOR40166683","documentType":"law","enumeration":"§ 62","id":"10000245.95.2","lawType":"BG","normId":"10000245","value":"§ 62 Abs. 3 VfGG"}],"snippet":"Der Verwaltungsgerichtshof hat durch den Vorsitzenden Senatspräsident Dr. Lehofer und die Hofrätin Dr. Julcher als Richterin sowie den Hofrat Mag. Tolar als Richter, unter Mitwirkung der Schriftführerin Kittinger, LL.M., über die Revision des Mag. A L in S, vertreten durch Mag. dipl. iur. Tanja Cuko…","source":"ris","caseNumber":"Ra 2024/08/0135"},"highlight":{"content":{"matched_tokens":["2024","11","0005"],"snippet":"bis zur Entscheidung, deren Ausgang abgewartet werden soll, die Entscheidungspflicht der aussetzenden Behörde (bzw. des Gerichtes) suspendiert (vgl. VwGH 19.11.2024, Ra 2024/11/0005, mwN). Im Hinblick auf diesen normativen Gehalt von Aussetzungsentscheidungen kommt als in einem Revisionsverfahren maßgebliche Rechtsverletzung allein die Verletzung der revisionswerbenden Partei im Recht"}},"highlights":[{"field":"content","matched_tokens":["2024","11","0005"],"snippet":"bis zur Entscheidung, deren Ausgang abgewartet werden soll, die Entscheidungspflicht der aussetzenden Behörde (bzw. des Gerichtes) suspendiert (vgl. VwGH 19.11.2024, Ra 2024/11/0005, mwN). Im Hinblick auf diesen normativen Gehalt von Aussetzungsentscheidungen kommt als in einem Revisionsverfahren maßgebliche Rechtsverletzung allein die Verletzung der revisionswerbenden Partei im Recht"}],"hybrid_search_info":{"rank_fusion_score":1},"text_match":2312642367913459700,"text_match_info":{"best_field_score":"3319999365120","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367913459802","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.833387017250061}]},{"found":1,"group_key":["jwt_2024110011_20251111j00"],"hits":[{"document":{"Geschaeftszahl":"Ro 2024/11/0011","apiPath":["Vwgh"],"changedDate":1766361600000,"citation":"Ro 2024/11/0011","contentType":"head","decisionDate":1762819200000,"documentType":"decision","hasSummary":false,"id":"jwt_2024110011_20251111j00","institution":["VwGH"],"institutionType":"Gericht","keywords":["Auslegung Anwendung der Auslegungsmethoden Verhältnis der wörtlichen Auslegung zur teleologischen und historischen Auslegung Bedeutung der Gesetzesmaterialien VwRallg3/2/2 Rechtsgrundsätze Fristen VwRallg6/5"],"legalCategories":[],"normId":"jwt_2024110011_20251111j00","publishedDate":1766361600000,"refs":[{"abbreviation":"FSG","citation":"FSG","clauseId":"NOR40231652","documentType":"law","enumeration":"§ 0","id":"10012723","lawType":"BG","normId":"10012723","value":"FSG "},{"abbreviation":"FSG","citation":"§ 7 Abs. 3 Z 12 FSG","clauseId":"NOR40236370","documentType":"law","enumeration":"§ 7","id":"10012723.10.4.4.5","lawType":"BG","normId":"10012723","value":"§ 7 Abs. 3 Z 12 FSG"},{"abbreviation":"FSG","citation":"§ 7 Abs. 6 FSG","clauseId":"NOR40236370","documentType":"law","enumeration":"§ 7","id":"10012723.10.7","lawType":"BG","normId":"10012723","value":"§ 7 Abs. 6 FSG"},{"abbreviation":"VwGG","citation":"§ 34 Abs. 1 VwGG","clauseId":"NOR40228871","documentType":"law","enumeration":"§ 34","id":"10000795.37.0","lawType":"BG","normId":"10000795","value":"§ 34 Abs. 1 VwGG"},{"abbreviation":"VwGG","citation":"§ 34 Abs. 1a VwGG","clauseId":"NOR40228871","documentType":"law","enumeration":"§ 34","id":"10000795.37.1","lawType":"BG","normId":"10000795","value":"§ 34 Abs. 1a VwGG"},{"abbreviation":"VwGG","citation":"§ 25a Abs. 1 VwGG","clauseId":"NOR40254651","documentType":"law","enumeration":"§ 25a","id":"10000795.26.0","lawType":"BG","normId":"10000795","value":"§ 25a Abs. 1 VwGG"},{"Geschaeftszahl":"Ro 2024/11/0012","citation":"Ro 2024/11/0012","documentType":"decision","id":"jwt_2024110012_20250801j00","institution":["VwGH"],"normId":"jwt_2024110012_20250801j00","value":"Ro 2024/11/0012"},{"Geschaeftszahl":"Ra 2016/11/0077","citation":"Ra 2016/11/0077","documentType":"decision","id":"jwt_2016110077_20160630l00","institution":["VwGH"],"normId":"jwt_2016110077_20160630l00","value":"Ra 2016/11/0077"},{"Geschaeftszahl":"Ra 2016/11/0077","Rechtssatznummer":"2","citation":"Ra 2016/11/0077","documentType":"decision","id":"jwr_2016110077_20160630l02","institution":["VwGH"],"normId":"jwr_2016110077_20160630l02","value":"Ra 2016/11/0077"},{"Geschaeftszahl":"Ra 2016/11/0077","Rechtssatznummer":"1","citation":"Ra 2016/11/0077","documentType":"decision","id":"jwr_2016110077_20160630l01","institution":["VwGH"],"normId":"jwr_2016110077_20160630l01","value":"Ra 2016/11/0077"},{"Geschaeftszahl":"Ra 2017/11/0005","citation":"Ra 2017/11/0005","documentType":"decision","id":"jwt_2017110005_20170323l00","institution":["VwGH"],"normId":"jwt_2017110005_20170323l00","value":"Ra 2017/11/0005"},{"Geschaeftszahl":"Ra 2017/11/0005","Rechtssatznummer":"2","citation":"Ra 2017/11/0005","documentType":"decision","id":"jwr_2017110005_20170323l02","institution":["VwGH"],"normId":"jwr_2017110005_20170323l02","value":"Ra 2017/11/0005"},{"Geschaeftszahl":"Ra 2017/11/0005","Rechtssatznummer":"1","citation":"Ra 2017/11/0005","documentType":"decision","id":"jwr_2017110005_20170323l01","institution":["VwGH"],"normId":"jwr_2017110005_20170323l01","value":"Ra 2017/11/0005"},{"Geschaeftszahl":"Ra 2019/11/0210","citation":"Ra 2019/11/0210","documentType":"decision","id":"jwt_2019110210_20220201l00","institution":["VwGH"],"normId":"jwt_2019110210_20220201l00","value":"Ra 2019/11/0210"},{"abbreviation":"FSG","citation":"§ 24 Abs. 4 FSG","clauseId":"NOR40236371","documentType":"law","enumeration":"§ 24","id":"10012723.32.6","lawType":"BG","normId":"10012723","value":"§ 24 Abs. 4 FSG"},{"abbreviation":"VwGG","citation":"§ 51 VwGG","clauseId":"NOR40148087","documentType":"law","enumeration":"§ 51","id":"10000795.58","lawType":"BG","normId":"10000795","value":"§ 51 VwGG"},{"Geschaeftszahl":"Ra 2023/11/0088","citation":"Ra 2023/11/0088","documentType":"decision","id":"jwt_2023110088_20240905l00","institution":["VwGH"],"normId":"jwt_2023110088_20240905l00","value":"Ra 2023/11/0088"}],"snippet":"Der Verwaltungsgerichtshof hat durch den Vorsitzenden Senatspräsident Mag. Samm und den Hofrat Dr. Faber sowie die Hofrätin Dr. in Oswald als Richterin und Richter, unter Mitwirkung der Schriftführerin Mag. a Janitsch, über die Revision der Bezirkshauptmannschaft Freistadt gegen das am 28. Februar 2…","source":"ris","caseNumber":"Ro 2024/11/0011"},"highlight":{"content":{"matched_tokens":["Ro","2024","11"],"snippet":"Verwaltungsgerichtshof nicht geteilt wird und in der ordentlichen Revision unter Zulässigkeitserwägungen keine andere Rechtsfrage von grundsätzlicher Bedeutung konkret dargelegt wird (vgl. VwGH 1.8.2025, Ro 2024/11/0012, mwN). 18 4.1. Nach der Rechtsprechung des Verwaltungsgerichtshofes führt die Nichteinhaltung einer Auflage iSd § 7 Abs. 3 Z 12 "}},"highlights":[{"field":"content","matched_tokens":["Ro","2024","11"],"snippet":"Verwaltungsgerichtshof nicht geteilt wird und in der ordentlichen Revision unter Zulässigkeitserwägungen keine andere Rechtsfrage von grundsätzlicher Bedeutung konkret dargelegt wird (vgl. VwGH 1.8.2025, Ro 2024/11/0012, mwN). 18 4.1. Nach der Rechtsprechung des Verwaltungsgerichtshofes führt die Nichteinhaltung einer Auflage iSd § 7 Abs. 3 Z 12 "}],"hybrid_search_info":{"rank_fusion_score":0.375},"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}}]},{"found":1,"group_key":["233f02e1-3b7c-4442-bb1b-bca80cd3e736"],"hits":[{"document":{"Geschaeftszahl":"RV/7101438/2022","apiPath":[],"citation":"RV/7101438/2022","contentType":"head","decisionDate":1738627200000,"documentType":"decision","hasSummary":false,"id":"233f02e1-3b7c-4442-bb1b-bca80cd3e736","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"233f02e1-3b7c-4442-bb1b-bca80cd3e736","publishedDate":1741046400000,"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":"§ 147 BAO","clauseId":"NOR40047410","documentType":"law","enumeration":"§ 147","id":"10003940.172","lawType":"BG","normId":"10003940","value":"§ 147 BAO"},{"abbreviation":"BAO","citation":"§ 184 BAO","clauseId":"NOR12043958","documentType":"law","enumeration":"§ 184","id":"10003940.220","lawType":"BG","normId":"10003940","value":"§ 184 BAO"},{"abbreviation":"EStG 1988","citation":"§ 28 Abs. 2 EStG 1988","clauseId":"NOR40261067","documentType":"law","enumeration":"§ 28","id":"10004570.36.2","lawType":"BG","normId":"10004570","value":"§ 28 Abs. 2 EStG 1988"},{"abbreviation":"BAO","citation":"§ 303 BAO","clauseId":"NOR40145134","documentType":"law","enumeration":"§ 303","id":"10003940.353","lawType":"BG","normId":"10003940","value":"§ 303 BAO"},{"abbreviation":"BAO","citation":"§ 147 Abs. 1 BAO","clauseId":"NOR40047410","documentType":"law","enumeration":"§ 147","id":"10003940.172.0","lawType":"BG","normId":"10003940","value":"§ 147 Abs. 1 BAO"},{"abbreviation":"BAO","citation":"§ 299 BAO","clauseId":"NOR40145131","documentType":"law","enumeration":"§ 299","id":"10003940.349","lawType":"BG","normId":"10003940","value":"§ 299 BAO"},{"abbreviation":"BAO","citation":"§ 271 BAO","clauseId":"NOR40215998","documentType":"law","enumeration":"§ 271","id":"10003940.317","lawType":"BG","normId":"10003940","value":"§ 271 BAO"},{"abbreviation":"UStG 1994","citation":"§ 19 Abs. 1a UStG 1994","clauseId":"NOR40246175","documentType":"law","enumeration":"§ 19","id":"10004873.21.3","lawType":"BG","normId":"10004873","value":"§ 19 Abs. 1a UStG 1994"},{"abbreviation":"UStG 1994","citation":"§ 12 Abs. 1 Z 1 UStG 1994","clauseId":"NOR40263528","documentType":"law","enumeration":"§ 12","id":"10004873.13.1.0.0","lawType":"BG","normId":"10004873","value":"§ 12 Abs. 1 Z 1 UStG 1994"},{"abbreviation":"UStG 1994","citation":"§ 11 UStG 1994","clauseId":"NOR40263527","documentType":"law","enumeration":"§ 11","id":"10004873.12","lawType":"BG","normId":"10004873","value":"§ 11 UStG 1994"},{"Geschaeftszahl":"Ra 2023/13/0052","Rechtssatznummer":"5","citation":"Ra 2023/13/0052","documentType":"decision","id":"jwr_2023130052_20230824l05","institution":["VwGH"],"normId":"jwr_2023130052_20230824l05","value":"Ra 2023/13/0052"},{"Geschaeftszahl":"Ra 2023/13/0052","Rechtssatznummer":"4","citation":"Ra 2023/13/0052","documentType":"decision","id":"jwr_2023130052_20230824l04","institution":["VwGH"],"normId":"jwr_2023130052_20230824l04","value":"Ra 2023/13/0052"},{"Geschaeftszahl":"Ra 2023/13/0052","Rechtssatznummer":"3","citation":"Ra 2023/13/0052","documentType":"decision","id":"jwr_2023130052_20230824l03","institution":["VwGH"],"normId":"jwr_2023130052_20230824l03","value":"Ra 2023/13/0052"},{"Geschaeftszahl":"Ra 2024/13/0008","Rechtssatznummer":"7","citation":"Ra 2024/13/0008","documentType":"decision","id":"jwr_2024130008_20241022l07","institution":["VwGH"],"normId":"jwr_2024130008_20241022l07","value":"Ra 2024/13/0008"},{"Geschaeftszahl":"Ra 2024/13/0008","Rechtssatznummer":"5","citation":"Ra 2024/13/0008","documentType":"decision","id":"jwr_2024130008_20241022l05","institution":["VwGH"],"normId":"jwr_2024130008_20241022l05","value":"Ra 2024/13/0008"},{"Geschaeftszahl":"Ra 2024/13/0008","Rechtssatznummer":"6","citation":"Ra 2024/13/0008","documentType":"decision","id":"jwr_2024130008_20241022l06","institution":["VwGH"],"normId":"jwr_2024130008_20241022l06","value":"Ra 2024/13/0008"},{"abbreviation":"EStG 1988","citation":"§ 4 Abs. 4 EStG 1988","clauseId":"NOR40265468","documentType":"law","enumeration":"§ 4","id":"10004570.4.8","lawType":"BG","normId":"10004570","value":"§ 4 Abs. 4 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 EStG 1988","clauseId":"NOR40265469","documentType":"law","enumeration":"§ 16","id":"10004570.21.0","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 20 Abs. 1 Z 1 EStG 1988","clauseId":"NOR40248368","documentType":"law","enumeration":"§ 20","id":"10004570.25.1.0.0","lawType":"BG","normId":"10004570","value":"§ 20 Abs. 1 Z 1 EStG 1988"},{"abbreviation":"BAO","citation":"§ 23 Abs. 1 BAO","clauseId":"NOR12043794","documentType":"law","enumeration":"§ 23","id":"10003940.25.0","lawType":"BG","normId":"10003940","value":"§ 23 Abs. 1 BAO"},{"Geschaeftszahl":"Ra 2024/13/0073","citation":"Ra 2024/13/0073","documentType":"decision","id":"jwt_2024130073_20240812l00","institution":["VwGH"],"normId":"jwt_2024130073_20240812l00","value":"Ra 2024/13/0073"},{"Geschaeftszahl":"Ra 2018/13/0006","citation":"Ra 2018/13/0006","documentType":"decision","id":"jwt_2018130006_20180530l00","institution":["VwGH"],"normId":"jwt_2018130006_20180530l00","value":"Ra 2018/13/0006"},{"Geschaeftszahl":"Ra 2018/13/0006","Rechtssatznummer":"1","citation":"Ra 2018/13/0006","documentType":"decision","id":"jwr_2018130006_20180530l01","institution":["VwGH"],"normId":"jwr_2018130006_20180530l01","value":"Ra 2018/13/0006"},{"Geschaeftszahl":"Ra 2018/13/0006","citation":"Ra 2018/13/0006","documentType":"decision","id":"jwt_2018130006_20190515l00","institution":["VwGH"],"normId":"jwt_2018130006_20190515l00","value":"Ra 2018/13/0006"},{"Geschaeftszahl":"Ro 2020/13/0005","Rechtssatznummer":"9","citation":"Ro 2020/13/0005","documentType":"decision","id":"jwr_2020130005_20210611j09","institution":["VwGH"],"normId":"jwr_2020130005_20210611j09","value":"Ro 2020/13/0005"},{"Geschaeftszahl":"Ro 2020/13/0005","Rechtssatznummer":"5","citation":"Ro 2020/13/0005","documentType":"decision","id":"jwr_2020130005_20210611j05","institution":["VwGH"],"normId":"jwr_2020130005_20210611j05","value":"Ro 2020/13/0005"},{"Geschaeftszahl":"Ro 2020/13/0005","Rechtssatznummer":"6","citation":"Ro 2020/13/0005","documentType":"decision","id":"jwr_2020130005_20210611j06","institution":["VwGH"],"normId":"jwr_2020130005_20210611j06","value":"Ro 2020/13/0005"},{"Geschaeftszahl":"Ra 2021/13/0083","Rechtssatznummer":"3","citation":"Ra 2021/13/0083","documentType":"decision","id":"jwr_2021130083_20220114l03","institution":["VwGH"],"normId":"jwr_2021130083_20220114l03","value":"Ra 2021/13/0083"},{"Geschaeftszahl":"Ra 2021/13/0083","Rechtssatznummer":"2","citation":"Ra 2021/13/0083","documentType":"decision","id":"jwr_2021130083_20220114l02","institution":["VwGH"],"normId":"jwr_2021130083_20220114l02","value":"Ra 2021/13/0083"},{"Geschaeftszahl":"Ra 2021/13/0083","Rechtssatznummer":"1","citation":"Ra 2021/13/0083","documentType":"decision","id":"jwr_2021130083_20220114l01","institution":["VwGH"],"normId":"jwr_2021130083_20220114l01","value":"Ra 2021/13/0083"},{"Geschaeftszahl":"Ra 2022/13/0001","citation":"Ra 2022/13/0001","documentType":"decision","id":"jwt_2022130001_20220131l00","institution":["VwGH"],"normId":"jwt_2022130001_20220131l00","value":"Ra 2022/13/0001"},{"Geschaeftszahl":"Ra 2022/15/0020","citation":"Ra 2022/15/0020","documentType":"decision","id":"jwt_2022150020_20220510l00","institution":["VwGH"],"normId":"jwt_2022150020_20220510l00","value":"Ra 2022/15/0020"},{"Geschaeftszahl":"Ra 2022/13/0072","Rechtssatznummer":"3","citation":"Ra 2022/13/0072","documentType":"decision","id":"jwr_2022130072_20220823l03","institution":["VwGH"],"normId":"jwr_2022130072_20220823l03","value":"Ra 2022/13/0072"},{"Geschaeftszahl":"Ra 2022/13/0072","Rechtssatznummer":"2","citation":"Ra 2022/13/0072","documentType":"decision","id":"jwr_2022130072_20220823l02","institution":["VwGH"],"normId":"jwr_2022130072_20220823l02","value":"Ra 2022/13/0072"},{"Geschaeftszahl":"Ra 2022/13/0072","Rechtssatznummer":"1","citation":"Ra 2022/13/0072","documentType":"decision","id":"jwr_2022130072_20220823l01","institution":["VwGH"],"normId":"jwr_2022130072_20220823l01","value":"Ra 2022/13/0072"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht hat durch die Richterin Dr. Anna Radschek in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Rudolf Peter, Esteplatz 3 Tür 9, 1030 Wien, über die Beschwerden\n\n1.\tvom 20. Mai 2016 gegen die Bescheide des Finanzamtes Österreich vom 21. April…","source":"findok","caseNumber":"RV/7101438/2022"},"highlight":{"content":{"matched_tokens":["Ro","0005"],"snippet":"Fällen von \"Deckungsrechnungen\" eine Schätzung der Betriebsausgaben (\"Schwarzlöhne\") und (dazu komplementären) verdeckten Ausschüttungen vorgenommen werden kann (vgl. z.B. VwGH 15.05.2019, Ra 2018/13/0006 ; 11.06.2021, Ro 2020/13/0005 ; 14.01.2022, Ra 2021/13/0083 ; 31.01.2022, Ra 2022/13/0001 ; 10.5.2022, Ra 2022/15/0020 ; 23.08.2022, Ra 2022/13/0072 ).\n\nIm Hinblick darauf, dass davon"}},"highlights":[{"field":"content","matched_tokens":["Ro","0005"],"snippet":"Fällen von \"Deckungsrechnungen\" eine Schätzung der Betriebsausgaben (\"Schwarzlöhne\") und (dazu komplementären) verdeckten Ausschüttungen vorgenommen werden kann (vgl. z.B. VwGH 15.05.2019, Ra 2018/13/0006 ; 11.06.2021, Ro 2020/13/0005 ; 14.01.2022, Ra 2021/13/0083 ; 31.01.2022, Ra 2022/13/0001 ; 10.5.2022, Ra 2022/15/0020 ; 23.08.2022, Ra 2022/13/0072 ).\n\nIm Hinblick darauf, dass davon"}],"hybrid_search_info":{"rank_fusion_score":0.375},"text_match":2310390567965556700,"text_match_info":{"best_field_score":"2220487671808","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2310390567965556825","tokens_matched":4,"typo_prefix_score":0},"vector_distance":0.8578174114227295}]}],"out_of":1694797,"page":1,"request_params":{"collection_name":"documents","first_q":"Ro 2024/11/0005","per_page":40,"q":"Ro 2024/11/0005"},"search_cutoff":false,"search_time_ms":6038,"richResult":"$undefined"}