42:{"facet_counts":[{"counts":[{"count":1,"highlighted":"decision","value":"decision"}],"field_name":"documentType","sampled":false,"stats":{"total_values":1}},{"counts":[{"count":1,"highlighted":"BVwG","value":"BVwG"}],"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":1,"found_docs":1,"grouped_hits":[{"found":1,"group_key":["bvwgt_20251117_w170_2251142_1_00"],"hits":[{"document":{"Geschaeftszahl":"W170 2251142-1","apiPath":["Bvwg"],"changedDate":1768348800000,"citation":"W170 2251142-1","contentType":"head","decisionDate":1763337600000,"documentType":"decision","hasSummary":false,"id":"bvwgt_20251117_w170_2251142_1_00","institution":["BVwG"],"institutionType":"Gericht","keywords":["Berufsausübung Bescheidbehebung ersatzlose Behebung Geschäftsführung Gesellschafter Kommanditgesellschaft Rechtsanschauung des VwGH Steuerberater Suspendierung Untersagung Voraussetzungen Widerruf Wirtschaftstreuhänder"],"legalCategories":[],"normId":"bvwgt_20251117_w170_2251142_1_00","publishedDate":1768348800000,"refs":[{"Geschaeftszahl":"W170 2251142-1","citation":"W170 2251142-1","documentType":"decision","id":"bvwgt_20251117_w170_2251142_1_00","institution":["BVwG"],"normId":"bvwgt_20251117_w170_2251142_1_00","value":"W170 2251142-1"},{"Geschaeftszahl":"W170 2251142-1","citation":"W170 2251142-1","documentType":"decision","id":"bvwgt_20220705_w170_2251142_1_00","institution":["BVwG"],"normId":"bvwgt_20220705_w170_2251142_1_00","value":"W170 2251142-1"},{"abbreviation":"VwGVG","citation":"§ 28 Abs. 2 VwGVG","clauseId":"NOR40196850","documentType":"law","enumeration":"§ 28","id":"20008255.30.1","lawType":"BG","normId":"20008255","value":"§ 28 Abs. 2 VwGVG"},{"abbreviation":"B-VG","citation":"Art. 133 Abs. 4 B-VG","clauseId":"NOR40201324","documentType":"law","enumeration":"Art. 133","id":"10000138.187.5","lawType":"BVG","normId":"10000138","value":"Art. 133 Abs. 4 B-VG"},{"Geschaeftszahl":"Ra 2022/04/0088","Rechtssatznummer":"2","citation":"Ra 2022/04/0088","documentType":"decision","id":"jwr_2022040088_20250820l02","institution":["VwGH"],"normId":"jwr_2022040088_20250820l02","value":"Ra 2022/04/0088"},{"Geschaeftszahl":"Ra 2022/04/0088","citation":"Ra 2022/04/0088","documentType":"decision","id":"jwt_2022040088_20250820l00","institution":["VwGH"],"normId":"jwt_2022040088_20250820l00","value":"Ra 2022/04/0088"},{"Geschaeftszahl":"Ra 2022/04/0088","Rechtssatznummer":"1","citation":"Ra 2022/04/0088","documentType":"decision","id":"jwr_2022040088_20250820l01","institution":["VwGH"],"normId":"jwr_2022040088_20250820l01","value":"Ra 2022/04/0088"},{"abbreviation":"WTBG 2017","citation":"§ 106 Abs. 1 WTBG 2017","clauseId":"NOR40224693","documentType":"law","enumeration":"§ 106","id":"20009983.109.0","lawType":"BG","normId":"20009983","value":"§ 106 Abs. 1 WTBG 2017"},{"Geschaeftszahl":"Ro 2014/03/0076","citation":"Ro 2014/03/0076","documentType":"decision","id":"jwt_2014030076_20141021j00","institution":["VwGH"],"normId":"jwt_2014030076_20141021j00","value":"Ro 2014/03/0076"},{"Geschaeftszahl":"Ro 2014/03/0076","Rechtssatznummer":"10","citation":"Ro 2014/03/0076","documentType":"decision","id":"jwr_2014030076_20141021j10","institution":["VwGH"],"normId":"jwr_2014030076_20141021j10","value":"Ro 2014/03/0076"},{"Geschaeftszahl":"Ro 2014/03/0076","Rechtssatznummer":"14","citation":"Ro 2014/03/0076","documentType":"decision","id":"jwr_2014030076_20141021j14","institution":["VwGH"],"normId":"jwr_2014030076_20141021j14","value":"Ro 2014/03/0076"},{"Geschaeftszahl":"Ra 2015/12/0027","citation":"Ra 2015/12/0027","documentType":"decision","id":"jwt_2015120027_20160121l00","institution":["VwGH"],"normId":"jwt_2015120027_20160121l00","value":"Ra 2015/12/0027"},{"Geschaeftszahl":"Ra 2015/12/0027","Rechtssatznummer":"4","citation":"Ra 2015/12/0027","documentType":"decision","id":"jwr_2015120027_20160121l04","institution":["VwGH"],"normId":"jwr_2015120027_20160121l04","value":"Ra 2015/12/0027"},{"Geschaeftszahl":"Ra 2015/12/0027","Rechtssatznummer":"5","citation":"Ra 2015/12/0027","documentType":"decision","id":"jwr_2015120027_20160121l05","institution":["VwGH"],"normId":"jwr_2015120027_20160121l05","value":"Ra 2015/12/0027"},{"Geschaeftszahl":"Ro 2017/03/0025","citation":"Ro 2017/03/0025","documentType":"decision","id":"jwt_2017030025_20180223j00","institution":["VwGH"],"normId":"jwt_2017030025_20180223j00","value":"Ro 2017/03/0025"},{"Geschaeftszahl":"Ro 2017/03/0025","Rechtssatznummer":"9","citation":"Ro 2017/03/0025","documentType":"decision","id":"jwr_2017030025_20180223j09","institution":["VwGH"],"normId":"jwr_2017030025_20180223j09","value":"Ro 2017/03/0025"},{"Geschaeftszahl":"Ro 2017/03/0025","Rechtssatznummer":"8","citation":"Ro 2017/03/0025","documentType":"decision","id":"jwr_2017030025_20180223j08","institution":["VwGH"],"normId":"jwr_2017030025_20180223j08","value":"Ro 2017/03/0025"},{"abbreviation":"WTBG","citation":"§ 11 WTBG","clauseId":"LWI40015673","documentType":"law","enumeration":"§ 11","id":"lwi20000265.18","lawType":"L_LG","normId":"lwi20000265","value":"§ 11 WTBG"},{"abbreviation":"WTBG","citation":"§ 10 WTBG","clauseId":"LWI40005004","documentType":"law","enumeration":"§ 10","id":"lwi20000265.17","lawType":"L_LG","normId":"lwi20000265","value":"§ 10 WTBG"},{"abbreviation":"WTBG","citation":"WTBG","clauseId":"LWI40005007","documentType":"law","enumeration":"§ 0","id":"lwi20000265","lawType":"L_LG","normId":"lwi20000265","value":"WTBG "},{"abbreviation":"VwGVG","citation":"§ 13 Abs. 1 VwGVG","clauseId":"NOR40235307","documentType":"law","enumeration":"§ 13","id":"20008255.14.0","lawType":"BG","normId":"20008255","value":"§ 13 Abs. 1 VwGVG"},{"abbreviation":"VwGVG","citation":"VwGVG","clauseId":"NOR40254640","documentType":"law","enumeration":"§ 0","id":"20008255","lawType":"BG","normId":"20008255","value":"VwGVG "}],"snippet":"W170 2251142-1/28E IM NAMEN DER REPUBLIK! Das Bundesverwaltungsgericht erkennt durch den Richter Mag. Thomas MARTH über die Beschwerde der XXXX GmbH Nfg KG, vertreten durch Bartl Partner, Rechtsanwälte KG, gegen den Bescheid des Präsidenten der Kammer der Steuerberater und Wirtschaftsprüfer vom 29…","source":"ris"},"highlight":{"content":{"matched_tokens":["10","WTBG","WTBG","WTBG"],"snippet":"56 WTBG, (5.) ein allfälliger Aufsichtsrat gemäß § 58 WTBG, (6.) eine abgeschlossene Vermögensschaden-Haftpflichtversicherung gemäß § 11 WTBG, (7.) geordnete wirtschaftliche Verhältnisse gemäß § 10 WTBG, (8.) eine Geschäftsführung und Vertretung nach außen gemäß § 52 WTBG und (9.) eine Aufteilung der Gesellschaftsanteile und der Stimmrechte gemäß § 53 WTBG. Gemäß"}},"highlights":[{"field":"content","matched_tokens":["10","WTBG","WTBG","WTBG"],"snippet":"56 WTBG, (5.) ein allfälliger Aufsichtsrat gemäß § 58 WTBG, (6.) eine abgeschlossene Vermögensschaden-Haftpflichtversicherung gemäß § 11 WTBG, (7.) geordnete wirtschaftliche Verhältnisse gemäß § 10 WTBG, (8.) eine Geschäftsführung und Vertretung nach außen gemäß § 52 WTBG und (9.) eine Aufteilung der Gesellschaftsanteile und der Stimmrechte gemäß § 53 WTBG. Gemäß"}],"hybrid_search_info":{"rank_fusion_score":0.625},"text_match":1736172819517014000,"text_match_info":{"best_field_score":"3315704397824","best_field_weight":13,"fields_matched":1,"num_tokens_dropped":0,"score":"1736172819517014121","tokens_matched":3,"typo_prefix_score":0}}]}],"out_of":1428204,"page":1,"request_params":{"collection_name":"documents","first_q":" 10 WTBG","per_page":40,"q":" 10 WTBG"},"search_cutoff":false,"search_time_ms":4314,"richResult":"$undefined"}

Rückverweise

Rückverweise

W170 2251142-1—BVwG Entscheidung