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…","source":"ris","title":"Anfechtung der Familienbeihilfe-Entscheidung aufgrund unzureichender Gutachtenbewertung","verdict":"Das angefochtene Erkenntnis des Bundesfinanzgerichts wird wegen Rechtswidrigkeit seines Inhaltes aufgehoben.","version":2,"caseNumber":"Ra 2025/16/0008"},"highlight":{"content":{"matched_tokens":["Ro","16","0009","16","16"],"snippet":" 700/07 = VfSlg. 18.313, kann von solchen Gutachten nach „entsprechend qualifizierter Auseinandersetzung“ auch abgegangen werden (vgl. VwGH 30.5.2017, Ro 2017/16/0009; 25.9.2013, 2013/16/0013; 13.12.2012, 2009/16/0325, mwN). 27 Im Ausgangsverfahren zum Erkenntnis des Verwaltungsgerichtshofes vom 30. Mai 2017"}},"highlights":[{"field":"content","matched_tokens":["Ro","16","0009","16","16"],"snippet":" 700/07 = VfSlg. 18.313, kann von solchen Gutachten nach „entsprechend qualifizierter Auseinandersetzung“ auch abgegangen werden (vgl. VwGH 30.5.2017, Ro 2017/16/0009; 25.9.2013, 2013/16/0013; 13.12.2012, 2009/16/0325, mwN). 27 Im Ausgangsverfahren zum Erkenntnis des Verwaltungsgerichtshofes vom 30. Mai 2017"}],"hybrid_search_info":{"rank_fusion_score":0.25},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":13,"fields_matched":4,"num_tokens_dropped":0,"score":"2312642367779242092","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["1da77608-4e16-4171-b1f3-f1a1b7cb2caa"],"hits":[{"document":{"Geschaeftszahl":"RV/5100528/2021","apiPath":[],"citation":"RV/5100528/2021","contentType":"head","decisionDate":1762128000000,"documentType":"decision","hasSummary":false,"id":"1da77608-4e16-4171-b1f3-f1a1b7cb2caa","institution":["BFG"],"institutionType":"Unknown","keywords":[],"legalCategories":[],"normId":"1da77608-4e16-4171-b1f3-f1a1b7cb2caa","publishedDate":1764633600000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"EStG 1988","citation":"§ 35 Abs. 2 EStG 1988","clauseId":"NOR40265485","documentType":"law","enumeration":"§ 35","id":"10004570.47.2","lawType":"BG","normId":"10004570","value":"§ 35 Abs. 2 EStG 1988"},{"abbreviation":"EStG 1988","citation":"§ 16 Abs. 1 Z 8 EStG 1988","clauseId":"NOR40265469","documentType":"law","enumeration":"§ 16","id":"10004570.21.5.8.0","lawType":"BG","normId":"10004570","value":"§ 16 Abs. 1 Z 8 EStG 1988"},{"Geschaeftszahl":"Ra 2014/15/0039","citation":"Ra 2014/15/0039","documentType":"decision","id":"jwt_2014150039_20161019l00","institution":["VwGH"],"normId":"jwt_2014150039_20161019l00","value":"Ra 2014/15/0039"},{"Geschaeftszahl":"Ra 2014/15/0039","Rechtssatznummer":"1","citation":"Ra 2014/15/0039","documentType":"decision","id":"jwr_2014150039_20161019l01","institution":["VwGH"],"normId":"jwr_2014150039_20161019l01","value":"Ra 2014/15/0039"},{"Geschaeftszahl":"Ra 2014/15/0039","Rechtssatznummer":"2","citation":"Ra 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34","id":"10004570.46.3","lawType":"BG","normId":"10004570","value":"§ 34 Abs. 3 EStG 1988"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch die Richterin Ri in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Dr. Ewald Ullmann, Erzabt-Klotz-Straße 8/1, 5020 Salzburg, über die Beschwerden vom 3. November 2019 gegen die Bescheide des Finanzamtes Gmunden Vöcklabruck …","source":"findok","caseNumber":"RV/5100528/2021"},"highlight":{"content":{"matched_tokens":["0009","Ro"],"snippet":"Aufwendungen, zB für Diätverpflegung, müssen mit der Behinderung in ursächlichem Zusammenhang stehen bzw muss es sich um behinderungsbedingte Mehraufwendungen handeln (VwGH 15.9.2016, Ro 2015/15/0009 ; 31.5.2017, Ro 2015/13/0023 ).\n\nNach den Feststellungen bestand bei der Beschwerdeführerin keine Notwendigkeit einer Krankendiätverpflegung. Aus diesem Grund konnten die beantragten pauschalen Aufwendungen für eine Krankendiätverpflegung"}},"highlights":[{"field":"content","matched_tokens":["0009","Ro"],"snippet":"Aufwendungen, zB für Diätverpflegung, müssen mit der Behinderung in ursächlichem Zusammenhang stehen bzw muss es sich um behinderungsbedingte Mehraufwendungen handeln (VwGH 15.9.2016, Ro 2015/15/0009 ; 31.5.2017, Ro 2015/13/0023 ).\n\nNach den Feststellungen bestand bei der Beschwerdeführerin keine Notwendigkeit einer Krankendiätverpflegung. Aus diesem Grund konnten die beantragten pauschalen Aufwendungen für eine Krankendiätverpflegung"}],"hybrid_search_info":{"rank_fusion_score":0.1875},"text_match":2310390568099774500,"text_match_info":{"best_field_score":"2220487737344","best_field_weight":11,"fields_matched":1,"num_tokens_dropped":0,"score":"2310390568099774553","tokens_matched":4,"typo_prefix_score":0}}]}],"out_of":1856731,"page":1,"request_params":{"collection_name":"documents","first_q":"Ro 2024/16/0009","per_page":40,"q":"Ro 2024/16/0009"},"search_cutoff":false,"search_time_ms":4300,"richResult":"$undefined"}

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Ra 2024/16/0039—VwGH Entscheidung

RV/2100399/2023—BFG Entscheidung

Anfechtung der Familienbeihilfe-Entscheidung aufgrund unzureichender Gutachtenbewertung—VwGH Entscheidung

RV/5100528/2021—BFG Entscheidung