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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Natürliche oder juristische Person, die Leistungen bezieht.

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

Attributes

Name
acquéreur
Name
acquirente
Name
customer
Name
Abnehmer
Description
Natürliche oder juristische Person, die Leistungen bezieht.
Description
Natural person or legal entity that obtains services.
Description
Personne physique ou morale qui acquiert des prestations.
Description
Persona fisica o giuridica che ottiene prestazioni.
dateModified
2021-06-21T10:42:26.5100000Z
Identifier
96612
URL
https://www.termdat.bk.admin.ch/entry/96612
citation
BG Mehrwertsteuer, Art. 7 Abs. 1 Bst. b (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 7 para. 1 let. b (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 7 al. 1 let. b (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 7 cpv. 1 lett. b (RS 641.20, stato 2020-01)
position
1
descriptionCitation
FCh, Terminology Section, 2021
descriptionCitation
CaF, Sezione di terminologia, 2021
descriptionCitation
BK, Sektion Terminologie, 2021
descriptionCitation
ChF, Section de terminologie, 2021
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 Abnehmerin
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.