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Im Kern ging es um die Frage, ob Forderungen an das Zentralinstitut, die aus der Erfüllung von Liquiditätshaltungsbestimmungen resultieren, von der unkonsolidierten Bilanzsumme abgezogen werden können. Das Bundesfinanzgericht entschied, dass eine solche Kürzung nicht zulässig ist, da die Liquiditätsreserven des Kreditinstituts keine Verpflichtungen gegenüber einlegenden Kreditinstituten gegenüberstanden. Diese Entscheidung stützt sich auf ein früheres Urteil des Verwaltungsgerichtshofs, das eine ähnliche Rechtsfrage behandelt hatte. Das Bundesfinanzgericht sah keine Veranlassung, die behauptete Verfassungswidrigkeit an den Verfassungsgerichtshof weiterzuleiten, da es keine verfassungsrechtlichen Bedenken gegen die Anwendung der relevanten Bestimmungen des Stabilitätsabgabegesetzes hatte.","hasSummary":true,"id":"917624c3-c158-4d9a-af56-ca789bd4affb","institution":["BFG"],"institutionType":"Unknown","keywords":["Stabilitätsabgabe","Kreditinstitut","Verfassungswidrigkeit","Liquiditätsreserve","Bilanzsumme"],"legalAssessment":"$59","legalCategories":["Öffentliches Recht"],"normId":"917624c3-c158-4d9a-af56-ca789bd4affb","publishedDate":1748217600000,"refs":[{"abbreviation":"B-VG","citation":"B-VG","clauseId":"NOR11001371","documentType":"law","enumeration":"§ 0","id":"10000138","lawType":"BVG","normId":"10000138","value":"B-VG"},{"abbreviation":"StabAbgG","citation":"§ 2 Abs. 2 Z 3a StabAbgG","clauseId":"NOR40190064","documentType":"law","enumeration":"§ 2","id":"20007050.2.2.2.0","lawType":"BG","normId":"20007050","value":"§ 2 Abs. 2 Z 3a StabAbgG"},{"Geschaeftszahl":"Ro 2024/13/0019","Rechtssatznummer":"1","citation":"Ro 2024/13/0019","documentType":"decision","id":"jwr_2024130019_20241120j01","institution":["VwGH"],"normId":"jwr_2024130019_20241120j01","value":"Ro 2024/13/0019"},{"Geschaeftszahl":"Ro 2024/13/0019","Rechtssatznummer":"2","citation":"Ro 2024/13/0019","documentType":"decision","id":"jwr_2024130019_20241120j02","institution":["VwGH"],"normId":"jwr_2024130019_20241120j02","value":"Ro 2024/13/0019"},{"Geschaeftszahl":"Ro 2024/13/0019","Rechtssatznummer":"3","citation":"Ro 2024/13/0019","documentType":"decision","id":"jwr_2024130019_20241120j03","institution":["VwGH"],"normId":"jwr_2024130019_20241120j03","value":"Ro 2024/13/0019"},{"abbreviation":"BAO","citation":"§ 262 Abs. 3 BAO","clauseId":"NOR40263547","documentType":"law","enumeration":"§ 262","id":"10003940.308.3","lawType":"BG","normId":"10003940","value":"§ 262 Abs. 3 BAO"},{"abbreviation":"StabAbgG","citation":"StabAbgG","clauseId":"NOR40124216","documentType":"law","enumeration":"§ 0","id":"20007050","lawType":"BG","normId":"20007050","value":"StabAbgG"},{"abbreviation":"StabAbgG","citation":"§ 2 Abs. 2 StabAbgG","clauseId":"NOR40190064","documentType":"law","enumeration":"§ 2","id":"20007050.2.1","lawType":"BG","normId":"20007050","value":"§ 2 Abs. 2 StabAbgG"},{"abbreviation":"BWG","citation":"BWG","clauseId":"NOR40266404","documentType":"law","enumeration":"§ 0","id":"10004827","lawType":"BG","normId":"10004827","value":"BWG "},{"abbreviation":"B-VG","citation":"Art. 89 Abs. 2 B-VG","clauseId":"NOR40152506","documentType":"law","enumeration":"Art. 89","id":"10000138.130.1","lawType":"BVG","normId":"10000138","value":"Art 89 Abs 2 B-VG"},{"abbreviation":"B-VG","citation":"Art. 135 Abs. 4 B-VG","clauseId":"NOR40139697","documentType":"law","enumeration":"Art. 135","id":"10000138.188.3","lawType":"BVG","normId":"10000138","value":"Art 135 Abs 4 B-VG"},{"abbreviation":"B-VG","citation":"Art. 89 B-VG","clauseId":"NOR40152506","documentType":"law","enumeration":"Art. 89","id":"10000138.130","lawType":"BVG","normId":"10000138","value":"Artikels 89 B-VG"},{"abbreviation":"StabAbgG","citation":"§ 2 StabAbgG","clauseId":"NOR40190064","documentType":"law","enumeration":"§ 2","id":"20007050.2","lawType":"BG","normId":"20007050","value":"§ 2 StabAbgG"},{"abbreviation":"BWG","citation":"§ 27a BWG","clauseId":"NOR40189821","documentType":"law","enumeration":"§ 27a","id":"10004827.52","lawType":"BG","normId":"10004827","value":"§ 27a BWG"},{"abbreviation":"B-VG","citation":"Art. 130 B-VG","clauseId":"NOR40211956","documentType":"law","enumeration":"Art. 130","id":"10000138.183","lawType":"BVG","normId":"10000138","value":"Art. 130 B-VG"},{"Geschaeftszahl":"Ra 2019/16/0091","citation":"Ra 2019/16/0091","documentType":"decision","id":"jwt_2019160091_20190429l00","institution":["VwGH"],"normId":"jwt_2019160091_20190429l00","value":"Ra 2019/16/0091"},{"Geschaeftszahl":"Ra 2019/16/0091","Rechtssatznummer":"2","citation":"Ra 2019/16/0091","documentType":"decision","id":"jwr_2019160091_20190429l02","institution":["VwGH"],"normId":"jwr_2019160091_20190429l02","value":"Ra 2019/16/0091"},{"Geschaeftszahl":"Ra 2019/16/0091","Rechtssatznummer":"1","citation":"Ra 2019/16/0091","documentType":"decision","id":"jwr_2019160091_20190429l01","institution":["VwGH"],"normId":"jwr_2019160091_20190429l01","value":"Ra 2019/16/0091"},{"abbreviation":"B-VG","citation":"Art. 135 B-VG","clauseId":"NOR40139697","documentType":"law","enumeration":"Art. 135","id":"10000138.188","lawType":"BVG","normId":"10000138","value":"Art 135 B-VG"}],"snippet":"IM NAMEN DER REPUBLIK\n\nDas Bundesfinanzgericht erkennt durch den Richter Dr. Nicolaus Pomaroli MAS in der Beschwerdesache ***Bf1***, ***Bf1-Adr***, vertreten durch Ernst & Young Steuerberatungs- gesellschaft m.b.H., Wagramer Straße 19, 1220 Wien, über die Beschwerde vom 1. April 2025 gegen den Besch…","source":"findok","title":"Beschwerde eines Kreditinstituts gegen die Festsetzung der Stabilitätsabgabe 2024","verdict":"Die Beschwerde wird als unbegründet abgewiesen. Eine Revision an den Verwaltungsgerichtshof ist nicht zulässig."},"highlight":{"content":{"matched_tokens":["Ro","2024","0019","2024"],"snippet":"das Bundesfinanzgericht am 06. Mai 2024 stattgebend entschieden (RV/3100153/2024). Der dagegen erhobenen Amtsrevision folgend hat der VwGH dieses Erkenntnis aufgehoben (VwGH vom 20.11.2024, Ro 2024/13/0019 ).\n\nI. Verfahrensgang\n\nMit dem angefochtenen Bescheid wurde die Stabilitätsabgabe 2024 erklärungsgemäß veranlagt.\n\nGegen diesen Bescheid legte das beschwerdeführende Kreditinstitut Rechtsmittel ein, worin lediglich die Verfassungswidrigkeit"},"title":{"matched_tokens":["2024"],"snippet":"Beschwerde eines Kreditinstituts gegen die Festsetzung der Stabilitätsabgabe 2024"}},"highlights":[{"field":"content","matched_tokens":["Ro","2024","0019","2024"],"snippet":"das Bundesfinanzgericht am 06. Mai 2024 stattgebend entschieden (RV/3100153/2024). Der dagegen erhobenen Amtsrevision folgend hat der VwGH dieses Erkenntnis aufgehoben (VwGH vom 20.11.2024, Ro 2024/13/0019 ).\n\nI. Verfahrensgang\n\nMit dem angefochtenen Bescheid wurde die Stabilitätsabgabe 2024 erklärungsgemäß veranlagt.\n\nGegen diesen Bescheid legte das beschwerdeführende Kreditinstitut Rechtsmittel ein, worin lediglich die Verfassungswidrigkeit"},{"field":"title","matched_tokens":["2024"],"snippet":"Beschwerde eines Kreditinstituts gegen die Festsetzung der Stabilitätsabgabe 2024"}],"hybrid_search_info":{"rank_fusion_score":0.375},"text_match":2312642367779242000,"text_match_info":{"best_field_score":"3319999299584","best_field_weight":11,"fields_matched":4,"num_tokens_dropped":0,"score":"2312642367779242076","tokens_matched":4,"typo_prefix_score":0}}]}],"out_of":1422065,"page":1,"request_params":{"collection_name":"documents","first_q":"Ro 2024/16/0019","per_page":40,"q":"Ro 2024/16/0019"},"search_cutoff":false,"search_time_ms":4505,"richResult":"$undefined"}