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Die Zustellung des BFA-Bescheids durch öffentliche Bekanntmachung gemäß § 25 ZustG war rechtmäßig, weil das BFA alle zumutbaren Ermittlungen zur Feststellung der Abgabestelle ausgeschöpft hatte. Die Beschwerde gegen den Bescheid wurde daher zu Recht als verspätet zurückgewiesen.","version":3},"title":"Zustellung durch öffentliche Bekanntmachung (§ 25 ZustG) bei unbekannter Abgabestelle eines nordmazedonischen Staatsangehörigen nach Überschreitung des visumfreien Aufenthalts und Erlassung eines Einreiseverbots","verdict":"Die Revision wird zurückgewiesen, da keine Rechtsfrage von grundsätzlicher Bedeutung vorliegt. Die Zustellung des BFA-Bescheids durch öffentliche Bekanntmachung gemäß § 25 ZustG war rechtmäßig, weil das BFA alle zumutbaren Ermittlungen zur Feststellung der Abgabestelle ausgeschöpft hatte. 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Hiefür genügt ein klar"}},"highlights":[{"field":"content","matched_tokens":["Ra","2025"],"snippet":"Ausdruck des allgemeinen steuerlichen Rechtsgrundsatzes, wonach der fehlenden Steuerpflicht auf der einen Seite das Abzugsverbot auf der anderen Seite gegenübersteht (vgl. VwGH 19.2.2025, Ra 2025/13/0008, mwN). Für die Verknüpfung von Ausgaben und Einnahmen hat der Gesetzgeber auf den „unmittelbaren wirtschaftlichen Zusammenhang“ abgestellt. Hiefür genügt ein klar"}],"hybrid_search_info":{"rank_fusion_score":0.375},"text_match":2310390568099774500,"text_match_info":{"best_field_score":"2220487737344","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2310390568099774554","tokens_matched":4,"typo_prefix_score":0}}]}],"out_of":1894925,"page":1,"request_params":{"collection_name":"documents","first_q":"Ra 2025/15/0017","per_page":40,"q":"Ra 2025/15/0017"},"search_cutoff":false,"search_time_ms":4206}