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

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
échange
Name
permuta
Name
Tauschverhältnis
Name
barter transaction
dateModified
2021-05-10T15:46:32.0070000Z
Identifier
481540
URL
https://www.termdat.bk.admin.ch/entry/481540
citation
BG Mehrwertsteuer, Art. 24 Abs. 3 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 24 para. 3 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 24 al. 3 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 24 cpv. 3 (RS 641.20, stato 2020-01)
position
1
Linguistic Context
Bei Tauschverhältnissen gilt der Marktwert jeder Leistung als Entgelt für die andere Leistung.
Linguistic Context
En cas d’échange, la contre-prestation correspond à la valeur marchande de la prestation fournie en contrepartie.
Linguistic Context
For barter transactions, the market value of each supply is deemed to be the consideration for the other supply.
Linguistic Context
In caso di permuta, la controprestazione corrisponde al valore di mercato della prestazione fornita in cambio
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.