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

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
direkter Besitzer
Name
direct owner
Name
proprietario diretto
dateModified
2022-04-11T12:33:50.7630000Z
Identifier
96581
URL
https://www.termdat.bk.admin.ch/entry/96581
citation
FCh, Terminology Section, 2021
citation
MWST-Branchen-Info, 14 Finanzbereich, Verwaltungsaufgaben ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
citation
Info IVA Settore, 14 Finanza, Compiti di gestione ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
position
1
Term Note
USG: suggestion
Term Note
DOM: Immobilienfonds; EXP: als direkter Besitzer im Sinne von Artikel 59 Absatz 1 Buchstabe a KAG (SR 951.31, Stand 2020-01) gilt, wer im Grundbuch als Eigentümer eingetragen ist
Term Note
DOM: fonds immobiliers; EXP: est réputé être en possession directe au sens de l’art. 59, al. 1, let. a, LPCC (RS 951.31, état 2020-01) celui qui est inscrit au registre foncier en qualité de propriétaire
Term Note
DOM: fondi immobiliari; EXP: è considerato proprietario diretto ai sensi dell’articolo 59 capoverso 1 lettera a LICol (RS 951.31, stato 2020-01) chi è iscritto come proprietario nel registro fondiario
termNoteCitation
MWST-Branchen-Info, 14 Finanzbereich, Verwaltungsaufgaben ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
termNoteCitation
Info IVA Settore, 14 Finanza, Compiti di gestione ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
termNoteCitation
Info TVA Secteur, 14 Finance, Tâches de gestion ([Internet, 2021-03-30](https://tinyurl.com/36uvrf8u))
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 être en possession directe
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: 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.