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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Pflichtwidriges Tun oder Unterlassen, das zu einer ungenügenden Besteuerung des tatsächlichen Steuersubstrats (Einkommen, Vermögen) führt.

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

Attributes

Name
Steuerhinterziehung
Name
tax evasion
Name
evasione fiscale
Name
évasion fiscale
Description
Pflichtwidriges Tun oder Unterlassen, das zu einer ungenügenden Besteuerung des tatsächlichen Steuersubstrats (Einkommen, Vermögen) führt.
Description
Forme d'opposition à l'impôt, qui s'exprime par une violation de la procédure d'imposition au moyen d'une manœuvre fallacieuse ou d'une omission du contribuable engendrant de ce fait des impôts inférieurs à ceux qui devraient être légalement acquittés.
Description
Forma di resistenza agli obblighi tributari basata su una violazione procedurale commessa attraverso l'inganno o l'omissione dalla persona soggetta a imposta e risultante in imposte inferiori a quelle stabilite per legge.
dateModified
2025-08-25T06:34:42.9515860Z
Identifier
521075
URL
https://www.termdat.bk.admin.ch/entry/521075
citation
Team Dokumentation und Steuerinformation, Die Strafbestimmungen bei den direkten Steuern, Schweiz. Steuerkonferenz SSK, 5.2015.
citation
FDF [website](https://www.efd.admin.ch/efd/en/home/themen/wirtschaft--waehrung--finanzplatz/finanzmarktpolitik/protecting-privacy-in-the-financial-sector.html), Protecting privacy in the financial sector (16.11.2015).
citation
Site [Dictionnaire historique de la Suisse](http://www.hls-dhs-dss.ch/textes/f/F13773.php) (7.10.2014).
citation
Internet Dizionario storico della Svizzera, [Evasione](http://www.hls-dhs-dss.ch/textes/i/I13773.php) fiscale (8.12.2015).
position
1
descriptionCitation
Site [Dictionnaire historique de la Suisse](http://www.hls-dhs-dss.ch/textes/f/F13773.php) (7.10.2014).
descriptionCitation
Nach Team Dokumentation und Steuerinformation, Die Strafbestimmung, Schweiz. Steuerkonferenz SKK, 5.2015.
descriptionCitation
Secondo Internet Dizionario storico della Svizzera, [Evasione](http://www.hls-dhs-dss.ch/textes/i/I13773.php) fiscale (8.12.2015).
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 Terminology of the Federal Department of Foreign Affairs
inDefinedTermSet Federal Department of Foreign Affairs
has part sottrazione d'imposta
has part sottrazione fiscale
Reliability code Linguistic/formal check completed
termDomain POLITICS
termDomain Foreign policy
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.