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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Einphasensteuer, die ein Gemisch zwischen Detailhandels- und Grosshandelssteuer ist.

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

Attributes

Name
Warenumsatzsteuer
Name
sales tax
Name
impôt sur le chiffre d'affaires
Name
imposta sulla cifra d'affari
Description
Einphasensteuer, die ein Gemisch zwischen Detailhandels- und Grosshandelssteuer ist.
dateModified
2022-04-06T13:59:49.5270000Z
Identifier
96567
Alternate name
ICA
Alternate name
WUST
Alternate name
ICHA
URL
https://www.termdat.bk.admin.ch/entry/96567
citation
BG Mehrwertsteuer, Art. 18 Abs. 24 (SR 641.20, Stand 2004-12)
citation
Federal Chancellery, Terminology Section, 2006-07-31
citation
LF Taxe sur la valeur ajoutée, art. 18 al. 24 (RS 641.20, état 2004-12)
citation
LF Imposta sul valore aggiunto, art. 18 cpv. 24 (RS 641.20, stato 2004-12)
position
1
Term Note
USG: previous law
Term Note
USG: ancien droit
Term Note
USG: diritto previgente
Term Note
USG: altes Recht
descriptionCitation
nach Bühlmann, Mehrwertsteuerhandbuch, 1994, S. 13
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 value added tax
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part WUST
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
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 hidden 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.