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

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
mehrwertsteuerpflichtig
Name
liable to VAT
Name
assujetti à la TVA
Name
assoggettato all'IVA
dateModified
2024-06-24T10:07:52.4131020Z
Identifier
503155
URL
https://www.termdat.bk.admin.ch/entry/503155
citation
ESTV, Mehrwertsteuer MWST ([Internet, 2024-06-24](https://www.estv.admin.ch/estv/de/home/mehrwertsteuer.html))
citation
FTA, VAT liability – foreign companies ([Internet, 2024-06-24](https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-tax-liability/foreign-companies.html))
citation
AFC, Taxe sur la valeur ajoutée TVA ([Internet, 2024-06-24](https://www.estv.admin.ch/estv/fr/accueil/taxe-sur-la-valeur-ajoutee.html))
citation
AFC, Imposta sul valore aggiunto IVA ([Internet, 2024-06-24](https://www.estv.admin.ch/estv/it/home/imposta-sul-valore-aggiunto.html))
position
1
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 VAT liability
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.