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

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 Dienstleistungen bezieht.

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

Attributes

Name
Dienstleistungsempfänger
Name
recipient of services
Name
destinataire de la prestation de service
Name
destinatario della prestazione di servizi
Description
Natürliche oder juristische Person, die Dienstleistungen bezieht.
Description
Personne physique ou morale qui acquiert des prestations de services.
Description
Persona fisica o giuridica che ottiene prestazioni di servizi.
dateModified
2022-04-11T12:45:44.7500000Z
Identifier
96619
URL
https://www.termdat.bk.admin.ch/entry/96619
citation
nach BG Mehrwertsteuer, Art. 20 Abs. 2 Bst. b (SR 641.20, Stand 2020-01)
citation
FCh, Terminology Section, 2006-07-31
citation
d'après LF Taxe sur la valeur ajoutée, art. 20 al. 2 let. b (RS 641.20, état 2020-01)
citation
secondo LF Imposta sul valore aggiunto, art. 20 cpv. 2 lett. b (RS 641.20, stato 2020-01)
position
1
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 Dienstleistungsempfängerin
hypernym recipient of the supply
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
hyponym recipient of the supply
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.