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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Verhaltenskodex für die Unternehmensbesteuerung

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Name, 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
Verhaltenskodex für die Unternehmensbesteuerung
Name
Code of Conduct for business taxation
Name
code de conduite dans le domaine de la fiscalité des entreprises
Name
codice di condotta in materia di tassazione delle imprese
dateModified
2023-09-05T14:41:12.7677200Z
Identifier
444991
URL
https://www.termdat.bk.admin.ch/entry/444991
citation
Rat der Europäischen Union, Gruppe "Verhaltenskodex" (Unternehmensbesteuerung), 2018-03-01 ([Internet, 2018-04-18](http://www.consilium.europa.eu/de/council-eu/preparatory-bodies/code-conduct-group/))
citation
Council of the European Union, Code of Conduct Group (Business Taxation), 2018-03-01 ([Internet, 2018-04-18](http://www.consilium.europa.eu/en/council-eu/preparatory-bodies/code-conduct-group/))
citation
Conseil de l'Union européenne, Groupe "Code de conduite (fiscalité des entreprises)", 2018-03-01 ([Internet, 2018-04-18](http://www.consilium.europa.eu/fr/council-eu/preparatory-bodies/code-conduct-group/))
citation
Consiglio dell'Unione europea, Gruppo "Codice di condotta (Tassazione delle imprese)", 2018-03-01 ([Internet, 2018-04-18](http://www.consilium.europa.eu/it/council-eu/preparatory-bodies/code-conduct-group/))
position
1
Term Note
EXP: der Verhaltenskodex ist kein rechtsverbindliches Instrument; er verpflichtet EU-Mitgliedstaaten politisch, geltende steuerliche Massnahmen, die als schädlicher Steuerwettbewerb einzustufen sind, zurückzunehmen und künftig keine derartigen Massnahmen mehr zu treffen (Beschluss des Rats der EU-Wirtschafts- und Finanzminister (ECOFIN) vom 1. Dezember 1997)
Term Note
EXP: the Code of Conduct is not a legally binding instrument; it obliges EU member states at a political level to rescind any existing tax measures that could be classed as harmful tax competition and to pass no further measures of this kind in the future (adopted by the Council of EU Economics and Finance Ministers (ECOFIN) on 1 December 1997)
Term Note
EXP: bien que n'étant pas un instrument juridiquement contraignant, ce code constitue un engagement politique pour les États membres de l'UE qui les oblige à supprimer les mesures fiscales suscitant une concurrence fiscale dommageable et à ne plus adopter de mesures de ce type à l'avenir; il a été adopté le 1er décembre 1997 par le Conseil des affaires économiques et financières (ECOFIN), composé des ministres de l'économie et des finances des États membres de l'UE
Term Note
EXP: il codice di condotta non è uno strumento giuridicamente vincolante, ma un impegno politico per i Paesi membri dell’UE a revocare le misure fiscali in vigore che costituiscono una concorrenza fiscale dannosa e ad astenersi dall’introdurne di nuove in futuro (adottato dal Consiglio dei ministri delle finanze e dell’economia dell’UE (Ecofin) il 1° dicembre 1997)
Applicable Country
EU
Applicable Country
UE
Applicable Country
UE
Applicable Country
EU
termNoteCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
termNoteCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-14](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
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 Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
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.