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

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
tax fraud
Name
Abgabebetrug
Name
escroquerie en matière de contributions
Name
truffa in materia di tasse
dateModified
2025-08-25T06:35:57.2070670Z
Identifier
521401
URL
https://www.termdat.bk.admin.ch/entry/521401
citation
([Bundesgesetz, über das Verwaltungsstrafrecht, SR 313.0 1.12.2015.](https://www.admin.ch/opc/de/classified-compilation/19740066/index.html))
citation
FDF website, [Anti-fraud agreement](https://www.efd.admin.ch/efd/en/home/themen/steuern/steuern-international/anti-fraud-agreement/fb-betrugsbekaempfungsabkommen.html) (26.1.2017).
citation
([Loi, fédérale sur le droit pénal administratif, RS 313.0 1.12.2015.](https://www.admin.ch/opc/fr/classified-compilation/19740066/index.html))
citation
([Legge, federale sul diritto penale amministrativo DPA, RS 313.0 17.11.2015.](https://www.admin.ch/opc/it/classified-compilation/19740066/index.html))
position
1
Linguistic Context
Abgrenzung zu Steuerhinterziehung und Steuerbetrug
- Verwaltungsstrafrecht und somit Abgabebetrug nur anwendbar, wenn Kompetenz der Verfolgung und Beurteilung von Widerhandlungen einer Bundesverwaltungsbehörde übertragen
- Verfolgung von Steuerdelikten bei den Einkommens- und Vermögenssteuern grundsätzlich nur durch kantonale Steuerbehörden
- Abgabebetrug möglich insbesondere bei Verrechnungssteuer, Mehrwertsteuer und Stempelabgaben

Linguistic Context
Truffa in materia di prestazioni e di tasse

1 Chiunque inganna con astuzia l'amministrazione, un'altra autorità o un terzo affermando cose false o dissimulando cose vere oppure ne conferma subdolamente l'errore e in tal modo consegue indebitamente dall'ente pubblico, per sé o per un terzo, una concessione, un'autorizzazione, un contingente, un contributo, una restituzione di tasse o altre prestazioni, ovvero fa sì che una concessione, un'autorizzazione o un contingente non sia revocato, è punito con la detenzione o con la multa.

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
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.