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

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
allgemeine Verbrauchssteuer
Name
general consumption tax
Name
impôt général sur la consommation
Name
imposta generale sul consumo
dateModified
2016-09-19T16:28:50.5970000Z
Identifier
96545
URL
https://www.termdat.bk.admin.ch/entry/96545
citation
BG Mehrwertsteuer, Art. 1 Abs. 1 (SR 641.20, Stand 2014-01)
citation
FA Value Added Tax, Art. 1 para. 1 (SR 641.20, status 2014-01, transl.)
citation
LF Taxe sur la valeur ajoutée, art. 1 al 1 (RS 641.20, état 2014-01)
citation
LF Imposta sul valore aggiunto, art. 1 cpv. 1 (RS 641.20, stato 2014-01)
position
1
Linguistic Context
Der Bund erhebt eine allgemeine Verbrauchssteuer nach dem System der Netto-Allphasensteuer mit Vorsteuerabzug (Mehrwertsteuer).
Linguistic Context
La Confédération perçoit, à chaque stade du processus de production et de distribution, un impôt général sur la consommation (taxe sur la valeur ajoutée, TVA)
Linguistic Context
La Confederazione riscuote in ogni fase del processo di produzione e di distribuzione un’imposta generale sul consumo con deduzione dell’imposta precedente (imposta sul valore aggiunto, IVA)
Linguistic Context
The Confederation shall levy a general consumption tax based on the system of net all-phase taxation with input tax deduction (Value Added Tax).
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Outgoing Relationships

property object
seeAlso value added tax
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain Customs
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Subclasses of this Class: No results found.