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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Ort, an dem die gastgewerbliche Dienstleistung tatsächlich erbracht wird.

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

Attributes

Name
Tätigkeitsortsprinzip
Name
place of activity principle
Name
principe du lieu de l’exercice de l’activité
Name
principio del luogo dell’esecuzione dell’attività
Description
Ort, an dem die gastgewerbliche Dienstleistung tatsächlich erbracht wird.
Description
Lieu de la prestation de la restauration effectivement exécutée.
Description
Luogo in cui la prestazione della ristorazione è effettivamente fornita.
dateModified
2022-01-11T08:57:43.7530000Z
Identifier
479204
URL
https://www.termdat.bk.admin.ch/entry/479204
citation
ESTV, Grundsätze der Mehrwertsteuer, 2019, S. 8
citation
([FTA, What is Value Added Tax (VAT)? (2020-04-28), Internet](https://www.estv.admin.ch/estv/en/home/mehrwertsteuer/fachinformationen/was-ist-die-mehrwertsteuer.html))
citation
AFC, Principes de la taxe sur la valeur ajoutée, 2019, p. 9
citation
([AFC, Come funziona l'IVA? (2020-04-28, Internet)](https://www.estv.admin.ch/estv/it/home/mehrwertsteuer/fachinformationen/was-ist-die-mehrwertsteuer.html))
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 8 Abs. 2 Bst. d (SR 641.20, Stand 2020-01) und ESTV, Grundsätze der Mehrwertsteuer, 2019, S. 8
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 8 al. 2 let. d (RS 641.20, état 2020-01) et AFC, Principes de la taxe sur la valeur ajoutée, 2019, p. 9
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 8 cpv. 2 lett. d (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 customer's place of establishment principle
seeAlso supplier's place of establishment principle
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain Customs
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso customer's place of establishment principle
seeAlso supplier's place of establishment principle
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.