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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Prinzip, nach dem Dienstleistungen im Bereich der internationalen Entwicklungszusammenarbeit und der humanitären Hilfe als am Ort erbracht gelten, für den die Dienstleistung bestimmt ist.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Bestimmungsortsprinzip
Name
principle of the place of destination
Name
principe du lieu de destination
Name
principio del luogo di destinazione
Description
Prinzip, nach dem Dienstleistungen im Bereich der internationalen Entwicklungszusammenarbeit und der humanitären Hilfe als am Ort erbracht gelten, für den die Dienstleistung bestimmt ist.
Description
Principle according to which services in the field of international development cooperation and humanitarian aid are deemed to be provided in the place where the provision of services is intended to take place.
Description
Principe selon lequel les prestations de services dans le domaine de la coopération internationale au développement et de l'aide humanitaire sont réputées fournies au lieu auquel la prestation de services est destinée.
Description
Principio secondo il quale le prestazioni di servizi nell'ambito della cooperazione internazionale allo sviluppo e dell'aiuto umanitario sono considerate effettuate nel luogo in cui la prestazione di servizi è destinata.
dateModified
2025-08-25T13:03:58.0510660Z
Identifier
96659
URL
https://www.termdat.bk.admin.ch/entry/96659
citation
nach MWST-Infos, 06 Ort der Leistungserbringung, Wie bestimmt sich der Ort einer Dienstleistung? (Internet, 2015-09-02)
citation
d'après Info TVA, 06 Lieu de la fourniture de la prestation, Comment le lieu de la prestation de services est-il déterminé ? (Internet, 2015-09-02)
citation
secondo Info IVA, 06 Luogo della prestazione, 2 Come si determina il luogo di una prestazione di servizi? (RS 641.20, état 2004-12)
citation
FCh, Terminology Section, 2006-08-24
position
1
Term Note
USG: suggestion
descriptionCitation
nach BG Mehrwertsteuer, Art. 8 Abs. 2 Bst. g (SR 641.20, Stand 2022-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 8 al. 2 let. g (RS 641.20, état 2004-12)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 8 cpv. 2 lett. g (RS 641.20, stato 2004-12)
descriptionCitation
after BG Mehrwertsteuer, Art. 8 Abs. 2 Bst. g (SR 641.20, Stand 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 customer's place of establishment principle
seeAlso supplier's place of establishment principle
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
termDomain Customs
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.