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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Verwendung

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Verwendung
Name
spesa
Name
impense
dateModified
2023-10-11T13:12:53.5635400Z
Identifier
248406
URL
https://www.termdat.bk.admin.ch/entry/248406
citation
Obligationenrecht, Art. 65 Abs. 1 (SR 220, Stand 2023-09)
citation
Code des obligations, art. 65 al. 1 (RS 220, état 2023-09)
citation
Codice delle obbligazioni, art. 65 cpv. 1 (RS 220, stato 2023-09)
position
1
Term Note
USG: meist im Plural
Term Note
USG: souvent au pluriel; EXP: dépenses entraînant une amélioration ou une plus-value durable d'un immeuble, c.-à-d. celles qui augmentent durablement sa valeur d'utilisation ou la valeur de l’actif net, comme par exemple les nouvelles constructions, les agrandissements, les transformations, les travaux d'aménagement et de raccordement, les améliorations foncières et les constructions destinées à la protection des rives
termNoteCitation
AFD, Impôt sur les gains immobiliers, 2020-01-01, ch. 7.2.2 ([Internet, 2023-10-03](https://www.estv.admin.ch/dam/estv/fr/dokumente/estv/steuersystem/dossier-steuerinformationen/d/d-besteuerung))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Terminology of the Code of Obligations
inDefinedTermSet Swiss Federal Administration
has part dépense
has part frais
has part Anspruch auf Ersatz der notwendigen und nützlichen Verwendungen
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Commercial law
termDomain ECONOMY
termDomain Contract law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.