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

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
Mehrwertsteuerpflicht
Name
VAT liability
Name
assujettissement à la TVA
Name
assoggettamento all'IVA
dateModified
2022-10-04T12:57:36.8562970Z
Identifier
96630
URL
https://www.termdat.bk.admin.ch/entry/96630
citation
MWST-Info, 06 Ort der Leistungserbringung, IV Anhang: Versandhandel (Internet, 2022-01-07)
citation
after FA, Value Added Tax, art. 14 para. 1 (SR 641.20, transl., status 2020-01)
citation
Info TVA, 06 Lieu de la fourniture de la prestation, IV Annexe: Vente par correspondance (Internet, 2022-01-07)
citation
Info IVA, 06 Luogo della prestazione, IV Allegato: Vendita per corrispondenza (Internet, 2022-01-07)
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 Steuerpflicht
has part tax liability
has part assujettissement
has part assoggettamento
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 termination of tax liability
seeAlso commencement of tax liability
seeAlso liable to VAT
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.