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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Steuer, die auf allen Stufen des Produktions- und Verteilungsprozesses vom Produzenten zum Konsumenten erhoben wird.

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

Attributes

Name
Allphasensteuer
Name
all-phase tax
Name
impôt multistade
Name
imposta onnifase
Description
Steuer, die auf allen Stufen des Produktions- und Verteilungsprozesses vom Produzenten zum Konsumenten erhoben wird.
dateModified
2022-04-06T11:30:38.9430000Z
Identifier
96546
URL
https://www.termdat.bk.admin.ch/entry/96546
citation
BG Mehrwertsteuer, Art. 1 Abs. 1 (SR 641.20, Stand 2014-01)
citation
PWC, The Swiss VAT Law, ([Internet, 2015-01-01](https://www.pwc.ch/user_content/editor/files/publications15/pwc_mwst_komplett_2015_e.pdf))
citation
Switzerland Global Enterprise, TVA, ([Internet, 2015-09](http://www.s-ge.com/suisse/export/fr/exporthelp/ExportHelp/Taxe-sur-la-valeur-ajout%C3%A9e-%28TVA%29))
citation
Info IVA settori, 26 Uffici di esecuzione e fallimenti, Introduzione ([Internet, 2019-12-04](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1022463&componentId=1022500))
position
1
descriptionCitation
nach Camenzind/Honauer/Vallender, Handbuch Mehrwertsteuergesetz, 2003, Rz. 58
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 net all-phase system with input tax deduction
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
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 net all-phase system with input tax deduction
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.