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

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
Leistungsempfänger
Name
recipient of the supply
Name
destinataire de la prestation
Name
destinatario della prestazione
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
2023-11-28T15:24:41.3073980Z
Identifier
96613
URL
https://www.termdat.bk.admin.ch/entry/96613
citation
BG Mehrwertsteuer, Art. 20 Abs. 2 Bst. b (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 20 para. 2 let. b (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 20 al. 2 let. b (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 20 cpv. 2 lett. b (RS 641.20, stato 2020-01)
position
1
descriptionCitation
FCh, Terminology Section, 2006
descriptionCitation
ChF, Section de terminologie, 2006
descriptionCitation
CaF, Sezione di terminologia, 2006
descriptionCitation
BK, Sektion Terminologie, 2006
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 supplier
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part Leistungsempfängerin
hyponym recipient of the supply
hyponym recipient of services
Reliability code Linguistic/formal check completed
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 supplier
hypernym recipient of the supply
hypernym recipient of services
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.