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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Rechtsgeschäft, bei dem bestimmte Rechtsfolgen umgangen werden.

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

Attributes

Name
Umgehungsgeschäft
Name
opération élusive
Name
operazione elusiva
Description
Rechtsgeschäft, bei dem bestimmte Rechtsfolgen umgangen werden.
dateModified
2021-05-10T09:28:55.7570000Z
Identifier
248764
URL
https://www.termdat.bk.admin.ch/entry/248764
citation
BJ, Merkblatt "Erwerb von Grundstücken durch Personen im Ausland", 2009-07, N. 8 ([Internet, 2016-07-14](https://www.bj.admin.ch/dam/data/bj/wirtschaft/grundstueckerwerb/lex-d.pdf))
citation
OFAS, Rapport expl. sur l'avant-projet Loi sur le libre passage et loi sur la prévoyance professionnelle, 2012-10-24, p. 10 ([Internet, 2016-07-15](http://www.news.admin.ch/NSBSubscriber/message/attachments/28331.pdf))
citation
Treccani, Diritto online, Elusione e abuso del diritto ([Internet, 2016-07-14](http://www.treccani.it/enciclopedia/elusione-e-abuso-del-diritto-dir-trib_(Diritto-on-line)/))
position
1
Linguistic Context
La soluzione [...] di definire l'aliquota di imposta in funzione dell'utile netto aprirebbe inoltre la strada a operazioni elusive (e difficilmente controllabili) al solo scopo di contenere l'utile netto entro i limiti (150'000.- franchi) che danno diritto all'aliquota agevolata.
Term Note
DOM: Steuerrecht, Sachenrecht, Versicherungsrecht, Ausländerrecht, Vertragsrecht
Term Note
EXP: le terme allemand "Umgehungsgeschäft" peut être rendu de différentes façons: sa traduction dépend du contexte et du domaine concerné, l'idée étant que cet acte, opération, transaction, manoeuvre, etc., vise à éluder ou contourner une loi, une réglementation, une mesure, une interdiction, par ex.
Term Note
EXP: il concetto è trasversale a diversi rami del diritto, tra cui diritto tributario, diritti reali, diritto assicurativo; il termine "operazione elusiva", tuttavia, ricorre più frequentemente nel dominio del diritto tributario
termNoteCitation
ChF, Section de terminologie, 2016
termNoteCitation
secondo CaF, Sezione di Terminologia, 2016 e DFGP, Servizio linguistico italiano, 2016
descriptionCitation
Duden, "Umgehungsgeschäft" ([Internet, 2016-08-03](http://www.duden.de/rechtschreibung/Umgehungsgeschaeft))
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 Legal Terminology
inDefinedTermSet Swiss Federal Administration
has part acte de contournement
has part elusione
has part acte tendant à éluder la loi
has part transaction visant à contourner la loi
has part manoeuvre de contournement de la loi
Reliability code Linguistic/formal check completed
termDomain 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.