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

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
Auskunftsrecht
Name
diritto d'informazione
Name
right to receive information
Name
droit d'obtenir des renseignements
dateModified
2022-01-11T08:32:54.7100000Z
Identifier
441921
URL
https://www.termdat.bk.admin.ch/entry/441921
citation
BG Mehrwertsteuer, Art. 69 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 69 tit.(SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 69 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 69 tit. (RS 641.20, stato 2020-01)
position
1
Term Note
DOM: Mehrwertsteuer; EXP: auf schriftliche Anfrage der steuerpflichtigen Person zu den mehrwertsteuerlichen Konsequenzen eines konkret umschriebenen Sachverhalts erteilt die Eidgenössische Steuerverwaltung (ESTV) innert angemessener Frist Auskunft; die Auskunft ist für die anfragende steuerpflichtige Person und die ESTV rechtsverbindlich [...].
Term Note
DOM: Value Added Tax; EXP: in response to a written enquiry made by the taxable person about the VAT consequences of a specific set of circumstances, the Federal Tax Administration (FTA) shall provide information within a reasonable period; the information is legally binding on the enquiring taxable person and the FTA
Term Note
DOM: taxe sur la valeur ajoutée; EXP: l'Administration fédérale des contributions (AFC) renseigne dans un délai raisonnable l'assujetti qui demande par écrit à être informé des conséquences, en matière de TVA, d'une situation concrète décrite avec précision; le renseignement donné est contraignant pour l'assujetti qui a formulé la question et pour l'AFC
Term Note
DOM: imposta sul valore aggiunto; EXP: l'Amministrazione federale delle contribuzioni (AFC) informa entro un congruo termine il contribuente che chiede per scritto ragguagli circa le conseguenze in materia di imposta sul valore aggiunto di una fattispecie concreta descritta con precisione; l'informazione è giuridicamente vincolante per il contribuente richiedente e l'AFC
termNoteCitation
nach BG Mehrwertsteuer, Art. 69 (SR 641.20, Stand 2020-01)
termNoteCitation
after FA, Value Added Tax, art. 69 (SR 641.20, transl., status 2020-01)
termNoteCitation
d'après LF Taxe sur la valeur ajoutée, art. 69 (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 69 (RS 641.20, stato 2020-01)
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
seeAlso 441537
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax 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.