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

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
Erwerber
Name
acquirer
Name
acquéreur
Name
acquirente
dateModified
2022-04-06T10:41:44.5930000Z
Identifier
481541
URL
https://www.termdat.bk.admin.ch/entry/481541
citation
BG Mehrwertsteuer, Art. 38 Abs. 4 (SR 641.20, Stand 2022-01)
citation
FA, Value Added Tax, art. 38 para. 4 (SR 641.20, transl., status 2022-01)
citation
LF Taxe sur la valeur ajoutée, art. 38 al. 4 (RS 641.20, état 2022-01)
citation
LF Imposta sul valore aggiunto, art. 38 cpv. 4 lett. a (RS 641.20, stato 2022-01)
position
1
Linguistic Context
Applicando la procedura di notifica, l’acquirente riprende per i valori patrimoniali trasferiti la base di calcolo dell’alienante e il coefficiente applicabile alla deduzione dell’imposta precedente.
Linguistic Context
By using the notification procedure, the acquirer accepts the seller’s assessment basis and the level of use entitling to an input tax deduction in respect of the assets transferred.
Linguistic Context
Durch die Anwendung des Meldeverfahrens übernimmt der Erwerber oder die Erwerberin für die übertragenen Vermögenswerte die Bemessungsgrundlage und den zum Vorsteuerabzug berechtigenden Verwendungsgrad des Veräusserers oder der Veräussererin.
Linguistic Context
En appliquant la procédure de déclaration, l’acquéreur reprend pour les biens transférés les bases de calcul de l’aliénateur et le coefficient applicable à la déduction de l’impôt préalable.
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 seller
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

property subject
seeAlso seller
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.