Logo visoto
  1. Home
Page icon

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

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
objektive Steuerpflicht
Name
objective tax liability
Name
assujettissement objectif
Name
obbligo fiscale oggettivo
dateModified
2021-06-22T17:07:10.7630000Z
Identifier
96636
URL
https://www.termdat.bk.admin.ch/entry/96636
citation
FCh, Terminology Section, 2006
citation
MWSt-Info, 04 Steuerobjekt, Tauschverhältnisse und Leistungen an Zahlungs statt (Internet, 2020-10-20)
citation
Info TVA, 04 Objet de l’impôt, Échanges et prestations effectuées en paiement d’une dette (Internet, 2020-10-20)
citation
Info IVA, 04 Oggetto dell’imposta, Permute e prestazioni effettuate per il pagamento di un debito (Internet, 2020-10-20)
position
1
Term Note
EXP: begründet durch die Tatbestände, die den Gegenstand einer Steuer bilden (Steuerobjekt)
termNoteCitation
Metzger, Schweizerisches juristisches Wörterbuch, 1996, S. 552
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
seeAlso subjective tax liability
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

property subject
seeAlso subjective tax liability
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.