Logo visoto
  1. Home
Page icon

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

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
nicht steuerpflichtiger Empfänger
Name
non-taxable recipient
Name
destinataire non assujetti
Name
destinatario non contribuente
dateModified
2022-04-11T12:27:23.9930000Z
Identifier
96616
URL
https://www.termdat.bk.admin.ch/entry/96616
citation
BG Mehrwertsteuer, Art. 45 Abs. 1 Bst. a (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 45 para. 1 let. a (SR 641.20, transl., status 2020-01)
citation
Info TVA Secteur, 07 Electricité et gaz naturel amenés dans des conduites, Assujettissement (Internet, 2018-01-01)
citation
LF Imposta sul valore aggiunto, art. 45 cpv. 1 lett. a (RS 641.20, stato 2020-01)
position
1
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 nicht steuerpflichtige Empfängerin
has part destinataire n’étant pas assujetti
has part nicht steuerpflichtiger Bezüger
has part nicht steuerpflichtige Bezügerin
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.