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

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
steuerpflichtig
Name
liable to the tax
Name
assujetti à l’impôt
Name
assoggettato all'imposta
dateModified
2021-06-22T15:14:30.6700000Z
Identifier
96632
URL
https://www.termdat.bk.admin.ch/entry/96632
citation
BG Mehrwertsteuer, Art. 10 Abs. 1 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 10 para. 1 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 10 al. 1 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 10 cpv. 1 (RS 641.20, stato 2020-01)
position
1
Linguistic Context
Any person, irrespective of legal form, objects and intention to make a profit, is liable to the tax if that person carries on a business [...]
Linguistic Context
È assoggettato all’imposta chiunque, a prescindere da forma giuridica, scopo e fine di lucro, esercita un’impresa [...]
Linguistic Context
Est assujetti à l’impôt quiconque exploite une entreprise, même sans but lucratif et quels que soient la forme juridique de l’entreprise et le but poursuivi [...]
Linguistic Context
Steuerpflichtig ist, wer unabhängig von Rechtsform, Zweck und Gewinnabsicht ein Unternehmen betreibt [...]
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
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.