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

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
Mehrwertsteuergruppe
Name
VAT group
Name
groupe d'imposition TVA
Name
gruppo d'imposizione IVA
dateModified
2021-05-20T17:11:48.8330000Z
Identifier
96588
URL
https://www.termdat.bk.admin.ch/entry/96588
citation
BG Mehrwertsteuer, Art. 13 Abs. 1 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 13 para. 1 (SR 641.20, transl., status 2020-01)
citation
AFC, Groupe d'imposition TVA ([Internet, 2020-02-25](https://www.estv.admin.ch/estv/fr/home/mehrwertsteuer/rtvua/fachinformationen/mwst-gruppe.html))
citation
AFC, Gruppi d’imposizione IVA ([Internet, 2020-02-25](https://www.estv.admin.ch/estv/it/home/mehrwertsteuer/rtvua/fachinformationen/mwst-gruppe.html))
position
1
Linguistic Context
Legal entities with their registered office or a permanent establishment in Switzerland which are closely associated with one another under the common management of a single legal entity may on application combine as a single taxable person (a VAT group).
Linguistic Context
Rechtsträger mit Sitz oder Betriebsstätte in der Schweiz, die unter einheitlicher Leitung eines Rechtsträgers miteinander verbunden sind, können sich auf Antrag zu einem einzigen Steuersubjekt zusammenschliessen (Mehrwertsteuergruppe).
Term Note
USG: privilégié
Term Note
USG: preferito
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 groupe d’imposition
has part gruppo d’imposizione
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 group taxation
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.