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

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

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
Maximalsteuer
citation
Swiss-Tax, Das schweizerische Steuerrecht im Internet, Steuerrechtliche Entscheide des Bundesgerichts, Zusammenfassung, 2016-11-11 ([Internet, 2021-04-26](https://www.swiss-tax.ch/bge.htm))
position
2
Linguistic Context
Wird für die Berechnung der Maximalsteuer nach Art. 60 des Steuergesetzes des Kantons Genf das weltweite Einkommen berücksichtigt, verstösst dies nicht gegen das Verbot der konfiskatorischen Besteuerung.
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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part tax cap
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.