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

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
Leistungskombination
Name
combination of supplies
Name
combinazione di prestazioni
Name
combinaison de prestations
dateModified
2021-05-06T08:16:56.6770000Z
Identifier
481532
URL
https://www.termdat.bk.admin.ch/entry/481532
citation
V Mehrwertsteuer, Art. 32 (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 32 (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 32 (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 32 (RS 641.201, stato 2021-03)
position
1
Linguistic Context
Article 19 paragraph 2 VAT Act applies by analogy when determining whether in the case of combinations of supplies the place of supply is located on Swiss territory or abroad.
Linguistic Context
Für die Bestimmung, ob der Ort der Leistung bei Leistungskombinationen im Inland oder im Ausland liegt, ist Artikel 19 Absatz 2 MWSTG sinngemäss anwendbar.
Linguistic Context
Per determinare se il luogo della prestazione in caso di combinazioni di prestazioni si trovi in territorio svizzero o all’estero si applica per analogia l’articolo 19 capo­verso 2 LIVA.
Linguistic Context
Pour déterminer si le lieu de la prestation lors de combinaisons de prestations se situe sur le territoire suisse ou à l’étranger, l’art. 19, al. 2, LTVA, s’applique par analogie.
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 Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
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.