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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Allgemeine Verbrauchssteuer nach dem System der Netto-Allphasensteuer mit Vorsteuerabzug.

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

Attributes

Name
Mehrwertsteuer
Name
value added tax
Name
taxe sur la valeur ajoutée
Name
imposta sul valore aggiunto
Description
Allgemeine Verbrauchssteuer nach dem System der Netto-Allphasensteuer mit Vorsteuerabzug.
Description
General consumption tax based on the system of net all-phase taxation with input tax deduction.
Description
Impôt général sur la consommation avec déduction de l’impôt préalable.
Description
Imposta generale sul consumo con deduzione dell'imposta precedente.
dateModified
2022-01-11T15:15:51.7700000Z
Identifier
96564
Alternate name
MWST
Alternate name
VAT
Alternate name
TVA
Alternate name
IVA
URL
https://www.termdat.bk.admin.ch/entry/96564
citation
BG Mehrwertsteuer, Art. 1 Abs. 1 (SR 641.20, Stand 2020-01)
citation
FA Value Added Tax, art. 1 para 1 (SR 641.20, transl, status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 1 al. 1 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 1 cpv. 1 (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: die Steuer bezweckt die Besteuerung des nicht unternehmerischen Endverbrauchs im Inland
Term Note
EXP: the purpose of the tax is to tax non-business end use on Swiss territory
Term Note
EXP: la TVA a pour but d’imposer la consommation finale non entrepreneuriale sur le territoire suisse
Term Note
EXP: lo scopo dell’imposta è l’imposizione del consumo finale non imprenditoriale sul territorio svizzero
termNoteCitation
BG Mehrwertsteuer, Art. 1 Abs. 1 (SR 641.20, Stand 2020-01)
termNoteCitation
LF Taxe sur la valeur ajoutée, art. 1 al. 1 (RS 641.20, état 2020-01)
termNoteCitation
LF Imposta sul valore aggiunto, art. 1 cpv. 1 (RS 641.20, stato 2020-01)
termNoteCitation
FA, Value Added Tax, art. 1 para. 1 (SR 641.20, transl., status 2020-01)
descriptionCitation
BG Mehrwertsteuer, Art. 1 Abs. 1 (SR 641.20, Stand 2020-01)
descriptionCitation
LF Taxe sur la valeur ajoutée, art. 1 al. 1 (RS 641.20, état 2020-01)
descriptionCitation
LF Imposta sul valore aggiunto, art. 1 cpv. 1 (RS 641.20, stato 2020-01)
descriptionCitation
FA, Value Added Tax, art. 1 para. 1 (SR 641.20, transl., status 2020-01)
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 Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part VAT
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 general consumption tax
seeAlso sales tax
hypernym import tax
hypernym domestic tax
seeAlso net all-phase tax
seeAlso VAT number
hypernym acquisition tax
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.