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

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
Steuerüberwälzung
Name
passing on of the tax
Name
transfert de l'impôt
Name
trasferimento dell'imposta
dateModified
2022-04-11T16:41:07.9600000Z
Identifier
96652
URL
https://www.termdat.bk.admin.ch/entry/96652
citation
BG Mehrwertsteuer, Art. 6 Tit. (SR 641.20, Stand 2022-01)
citation
FA, Value Added Tax, art. 6 tit. (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 6 tit. (RS 641.20, état 2022-01)
citation
LF Imposta sul valore aggiunto, art. 6 tit. (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: der Leistungsempfänger kann vom Leistungserbringer (Lieferant) verlangen, dass dieser ihm eine Rechnung ausstellt, die den Anforderungen von Artikel 26 Absatz 2 und 3 MWSTG genügt
Term Note
EXP: le destinataire de la prestation peut demander au fournisseur de la prestation de lui établir une facture conforme aux exigences de l’art. 26, al. 2 et 3, LTVA
Term Note
EXP: il destinatario della prestazione può esigere dal prestatore (fornitore) che questi rilasci una fattura che soddisfi i requisiti di cui all’articolo 26 capoversi 2 e 3 LIVA
termNoteCitation
MWST-Branchen-Info, 06 Detailhandel, Pflicht zur Ausstellung von Rechnungen (Internet, 2017-05-12)
termNoteCitation
Info TVA Secteur, 06 Commerce de détail, Obligation d’établir des factures (Internet, 2017-05-12)
termNoteCitation
Info IVA Settore, 06 Commercio al minuto, Obbligo di emettere le fatture (Internet, 2017-05-12)
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 end user
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part Überwälzung der Steuer
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.