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

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
Hinterziehung der Spielbankenabgabe
Name
soustraction de l'impôt sur les maisons de jeu
Name
sottrazione della tassa sulle case da gioco
dateModified
2019-10-14T14:10:08.0930000Z
Identifier
470416
URL
https://www.termdat.bk.admin.ch/entry/470416
citation
Geldspielgesetz, Art. 132 (SR 935.51, Stand 2019-01)
citation
LF Jeux d'argent, art. 132 (RS 935.51, état 2019-01)
citation
LF Giochi in denaro, art. 132 (RS 935.51, stato 2019-01)
position
1
Term Note
EXP: wer vorsätzlich bewirkt, dass eine Veranlagung zu Unrecht unterbleibt oder dass eine rechtskräftige Veranlagung unvollständig ist, wird mit einer Busse bestraft, die höchstens das Fünffache der hinterzogenen Steuer beträgt, maximal bis zu 500 000 Franken
Term Note
EXP: quiconque fait intentionnellement en sorte qu'une taxation ne soit pas effectuée ou qu'une taxation exécutoire soit incomplète, est puni d'une amende s'élevant au plus à cinq fois le montant de l'impôt soustrait, mais au maximum à 500 000 francs
Term Note
EXP: chiunque intenzionalmente fa in modo che una tassazione non sia effettuata o sia indebitamente omessa o una tassazione passata in giudicato sia incompleta, è punito con una multa che ammonta al massimo al quintuplo dell'importo dell'imposta sottratta, ma non supera i 500 000 franchi
termNoteCitation
Geldspielgesetz, Art. 132 (SR 935.51, Stand 2019-01)
termNoteCitation
LF Giochi in denaro, art. 132 (RS 935.51, stato 2019-01)
termNoteCitation
d'après LF Jeux d'argent, art. 132 (RS 935.51, état 2019-01)
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 casino tax
inDefinedTermSet Spielbankenterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Criminal law
termDomain Money and currencies
termDomain SPORTS AND GAMES
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