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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Dispositif limitant le montant des impôts directs dus par un contribuable.

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

Attributes

Name
bouclier fiscal
Name
tax cap
Name
bouclier fiscal
Name
limite massimo d'imposta
Description
Dispositif limitant le montant des impôts directs dus par un contribuable.
dateModified
2023-04-20T15:34:17.4498180Z
Identifier
479192
URL
https://www.termdat.bk.admin.ch/entry/479192
citation
Urteil des Gerichtshofs (Fünfte Kammer), 2014-03-13, In der Rechtssache C‑375/12 ([Internet, 2021-04-26](https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62012CJ0375:DE:HTML))
citation
Wikipédia, "tax cap" ([Internet, 2020-10-19](https://en.wikipedia.org/wiki/Tax_cap))
citation
Tobias Sievert, Le bouclier fiscal en droit genevois, 2018-10-30 ([Internet, 2020-10-19](http://www.lawinside.ch/672/))
citation
Fisco, Mini glossario di termini fiscali svizzeri, "bouclier fiscal" ([Internet, 2021-09-14](https://sites.google.com/site/elvetismi/fisco))
position
1
Linguistic Context
A tax cap places an upper bound on the amount of government tax a person might be required to pay.
Linguistic Context
Die Anwendungsbedingungen dieser Obergrenze für die direkten Steuern sind in Art. 1649-0 A des CGI festgelegt und umfassen u. a. einen Anspruch auf Erstattung der über die Grenze des Art. 1 des CGI hinaus erhobenen Steuer (sogenannter „bouclier fiscal“).
Term Note
EXP: sistema come quello vigente nei cantoni di Ginevra e Vaud in cui è fissato un tetto massimo per le imposte cantonali e comunali sul reddito e il patrimonio, le quali non devono superare il 60% del reddito netto imponibile. Di questo regime approfittano i contribuenti con un grande patrimonio ma un reddito relativamente ridotto, come i proprietari fondiari
termNoteCitation
secondo Fisco, Mini glossario di termini fiscali svizzeri, "bouclier fiscal" ([Internet, 2021-09-14](https://sites.google.com/site/elvetismi/fisco))
descriptionCitation
Larousse, Dictionnaire de français, "bouclier" ([Internet, 2020-10-19](https://www.larousse.fr/dictionnaires/francais/bouclier/10419))
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
has part Maximalsteuer
has part limite massimo al prelievo fiscale complessivo
has part bouclier fiscal
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Taxes
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.