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

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
Endverbraucher
Name
end user
Name
consommateur final
Name
consumatore finale
dateModified
2022-04-11T12:25:29.8970000Z
Identifier
96617
URL
https://www.termdat.bk.admin.ch/entry/96617
citation
MWST-Branchen-Info, 13 Telekommunikation und elektronische Dienstleistungen, Prepaid-Karten und Nachladen von Guthaben (Internet, 2016-08-30)
citation
after FA, Value Added Tax, art. 1 para. 1 (SR 641.20, transl., status 2020-01)
citation
Info TVA, 21 Nouveaux assujettis, Le système de la TVA (Internet, 2019-06-17)
citation
Info IVA Settore, 13 Telecomunicazioni e prestazioni di servizi in materia d’informatica, Carte prepagate e ricariche del credito (Internet, 2016-08-30)
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 Endverbraucherin
has part utilisateur final
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 passing on of the tax
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.