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Hainz Sator und den Hofrat Dr. Pürgy als Richter, unter Mitwirkung des Schriftführers Mag. Vonier, über die Revision der R GmbH in G, vertreten durch die Niederhuber Partner Rechtsanwälte GmbH…","source":"ris","title":"Entziehung der Gewerbeberechtigung der R GmbH wegen Verstößen des Geschäftsführers","verdict":"Das Erkenntnis des Landesverwaltungsgerichts Vorarlberg wird wegen Rechtswidrigkeit infolge Verletzung von Verfahrensvorschriften aufgehoben."},"highlight":{"content":{"matched_tokens":["Ro","04","0009"],"snippet":"der Gewerbetreibende die genannte natürliche Person innerhalb der gesetzten Frist nicht entfernt, so hat die Behörde die Gewerbeberechtigung zu entziehen (vgl. 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Helga Hochrieser über die Beschwerde der ***Bf1***, ***Bf1-Adr***, vom 20. April 2023 gegen den Bescheid des Finanzamtes Österreich vom 15. März 2023, mit dem der Antrag auf Familienbeihilfe und Erhöhungsbetrag ab August 20…","source":"findok"},"highlight":{"content":{"matched_tokens":["Ro","0009"],"snippet":"Unterlagen, die auf eine Erwerbsunfähigkeit ab einem bestimmten Zeitpunkt schließen lassen (vgl. VwGH 20.11.2014, Ra 2014/16/0010 , VwGH 30.03.2017, Ra 2017/16/0023 , 30.05.2017, Ro 2017/16/0009).\n\nMitwirkungspflicht bei Begünstigungsvorschriften\n\nNach der ständigen Judikatur des VwGH bestehen bei Begünstigungsvorschriften und in Fällen, in denen die Ermittlungsmöglichkeiten der Behörde bzw. der Gerichte eingeschränkt"}},"highlights":[{"field":"content","matched_tokens":["Ro","0009"],"snippet":"Unterlagen, die auf eine Erwerbsunfähigkeit ab einem bestimmten Zeitpunkt schließen lassen (vgl. 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