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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Phraseology, 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
gewinnabschöpfende Sanktion
Name
profit disgorgement sanction
Name
sanction visant à réduire le bénéfice
Name
sanzione che riduce gli utili
dateModified
2023-06-07T09:15:19.1140720Z
Identifier
383721
URL
https://www.termdat.bk.admin.ch/entry/383721
citation
EFD, MM Bundesrat klärt die steuerliche Behandlung von Bussen, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-54440.html))
citation
FDF, PR Federal Council clarifies tax treatment of fines, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-54440.html))
citation
DFF, Comm. pr. Le Conseil fédéral clarifie la question du traitement fiscal des amendes, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/fr/accueil/documentation/communiques.msg-id-54440.html))
citation
DFF, CS Il Consiglio federale fa chiarezza sul trattamento fiscale delle multe, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/fr/accueil/documentation/communiques.msg-id-54440.html))
position
1
Term Note
EXP: gewinnabschöpfende Sanktionen bezwecken die Korrektur eines wirtschaftlichen Vorteils, der durch ein unzulässiges Verhalten erzielt wurde; sie zielen somit auf eine Wiederherstellung des Zustands bei korrektem Verhalten und nicht auf eine Bestrafung ab
Term Note
EXP: it aims to correct an economic advantage that was obtained by illegal acts
Term Note
EXP: elle a pour but d'annuler un avantage économique réalisé par un acte illicite
Term Note
EXP: persegue la correzione di un vantaggio economico ottenuto mediante un comportamento illecito
termNoteCitation
EFD, MM Bundesrat klärt die steuerliche Behandlung von Bussen, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-54440.html))
termNoteCitation
FDF, PR Federal Council clarifies tax treatment of fines, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-54440.html))
termNoteCitation
DFF, Comm. pr. Le Conseil fédéral clarifie la question du traitement fiscal des amendes, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/fr/accueil/documentation/communiques.msg-id-54440.html))
termNoteCitation
DFF, CS Il Consiglio federale fa chiarezza sul trattamento fiscale delle multe, 2014-09-12 ([Internet, 2023-06-07](https://www.admin.ch/gov/fr/accueil/documentation/communiques.msg-id-54440.html))
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 Swiss criminal law
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain Criminal 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.