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Dies liegt im Revisionsfall vor. 8 Die Verwaltungsgerichte werden den Begründungserfordernissen, denen verwaltungsgerichtliche Entscheidungen zu entsprechen haben, dann gerecht, wenn sich die ihre Entscheidungen"}],"hybrid_search_info":{"rank_fusion_score":0.25},"text_match":2312642367645024000,"text_match_info":{"best_field_score":"3319999234048","best_field_weight":11,"fields_matched":2,"num_tokens_dropped":0,"score":"2312642367645024346","tokens_matched":4,"typo_prefix_score":0}}]},{"found":1,"group_key":["jwt_2023130006_20251023j00"],"hits":[{"document":{"Geschaeftszahl":"Ro 2023/13/0006","apiPath":["Vwgh"],"changedDate":1765238400000,"citation":"Ro 2023/13/0006","contentType":"head","decisionDate":1761177600000,"documentType":"decision","facts":"$53","hasSummary":false,"id":"jwt_2023130006_20251023j00","institution":["VwGH"],"institutionType":"Gericht","keywords":["Auslegung unbestimmter Begriffe VwRallg3/4"],"legalAssessment":"$54","legalCategories":[],"normId":"jwt_2023130006_20251023j00","publishedDate":1764028800000,"refs":[],"snippet":"Der Verwaltungsgerichtshof hat durch den Vorsitzenden Senatspräsident MMag. Maislinger und die Hofrätin Dr. in Lachmayer, den Hofrat Dr. Bodis, die Hofrätin Dr. in Wiesinger sowie den Hofrat Mag. M. Mayr, LL.M., als Richter und Richterinnen, unter Mitwirkung des Schriftführers Mag. Karger, LL.M., MA…","source":"ris","title":"Veräußerung eines Grundstücks mit Brandruine: Steuerliche Behandlung von Versicherungsentschädigungen und Anschaffungskosten","verdict":"Das angefochtene Erkenntnis wird wegen Rechtswidrigkeit seines Inhaltes aufgehoben.","version":2},"highlight":{"content":{"matched_tokens":["15","0034"],"snippet":"im Rahmen der Einkünfte aus Vermietung und Verpachtung gemäß § 28 EStG 1988 (vgl. dazu VwGH 31.1.2018, Ro 2016/15/0034; 28.3.2012, 2008/13/0242; 19.9.1989, 89/14/0107; siehe dazu etwa Bodis/Hammerl/Weigand in Doralt/Kirchmayr/Mayr/Zorn , EStG 23 , § 28 "}},"highlights":[{"field":"content","matched_tokens":["15","0034"],"snippet":"im Rahmen der Einkünfte aus Vermietung und Verpachtung gemäß § 28 EStG 1988 (vgl. dazu VwGH 31.1.2018, Ro 2016/15/0034; 28.3.2012, 2008/13/0242; 19.9.1989, 89/14/0107; siehe dazu etwa Bodis/Hammerl/Weigand in Doralt/Kirchmayr/Mayr/Zorn , EStG 23 , § 28 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