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

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
Gruppenbesteuerung
Name
group taxation
Name
imposition de groupe
Name
imposizione di gruppo
dateModified
2022-04-11T16:29:43.3300000Z
Identifier
96648
URL
https://www.termdat.bk.admin.ch/entry/96648
citation
BG Mehrwertsteuer, Art. 13 Tit. (SR 641.20, Stand 2022-01)
citation
FA, Value Added Tax, art. 13 tit. (SR 641.20, transl., status 2022-01)
citation
LF Taxe sur la valeur ajoutée, art. 13 tit. (RS 641.20, état 2022-01)
citation
LF Imposta sul valore aggiunto, art. 13 tit. (RS 641.20, stato 2022-01)
position
1
Term Note
EXP: Rechtsträger mit Sitz oder Betriebsstätte in der Schweiz, die unter einheitlicher Leitung eines Rechtsträgers miteinander verbunden sind, können sich auf Antrag zu einem einzigen Steuersubjekt zusammenschliessen (Mehrwertsteuergruppe)
Term Note
EXP: legal entities with their registered office or a permanent establishment in Switzerland which are closely associated with one another under the common management of a single legal entity may on application combine as a single taxable person (a VAT group)
Term Note
EXP: les entités ayant leur siège ou un établissement stable sur le territoire de la Confédération qui sont réunies sous une direction unique peuvent demander à être traitées comme un seul sujet fiscal (groupe d’imposition)
Term Note
EXP: se ne fanno richiesta, i soggetti giuridici con sede o stabilimento d’impresa in Svizzera che sono legati tra loro dalla direzione unica di un soggetto giuridico possono riunirsi in un unico soggetto fiscale (gruppo d’imposizione)
termNoteCitation
BG Mehrwertsteuer, Art. 13 Abs. 1 (SR 641.20, Stand 2022-01)
termNoteCitation
FA, Value Added Tax, art. 13 para. 1 (SR 641.20, transl., status 2022-01)
termNoteCitation
LF Taxe sur la valeur ajoutée, art. 13 al. 1 (RS 641.20, état 2022-01)
termNoteCitation
LF Imposta sul valore aggiunto, art. 13 cpv. 1 (RS 641.20, stato 2022-01)
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 VAT group
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 group member
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.
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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.