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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Ort der gelegenen Sache

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
Ort der gelegenen Sache
Name
location of the property
Name
lieu de situation de l'immeuble
Name
luogo del fondo
dateModified
2022-10-04T12:28:23.3576530Z
Identifier
96672
URL
https://www.termdat.bk.admin.ch/entry/96672
citation
FCh, Terminology Section, 2021
citation
MWSt-Info, 06 Ort der Leistungserbringung, Ort der gelegenen Sache (Internet, 2018-05-03)
citation
Info TVA, 06 Lieu de la fourniture de la prestation, Lieu de situation de l’immeuble (Internet, 2018-01-01)
citation
Info IVA, 06 Luogo della prestazione, Luogo del fondo (Internet, 2018-01-01)
position
1
Term Note
EXP: als Dienstleistungen am Ort der gelegenen Sache gelten namentlich: Vermittlung, Verwaltung, Begutachtung und Schätzung des Grund­stückes, Dienstleistungen im Zusammenhang mit dem Erwerb oder der Bestellung von dinglichen Rechten am Grundstück, Dienstleistungen im Zusammenhang mit der Vorbereitung oder der Koordinierung von Bau­leistungen wie Architektur-, Ingenieur- und Bauaufsichtsleistungen, Über­wachung von Grundstücken und Gebäuden sowie Beherbergungsleistungen
Term Note
USG: suggestion; EXP: services in connection with immovable property are in particular: brokerage, management, survey and valuation of the property, services in connection with the purchase or creation of rights in rem, services in connection with the preparation or the coordination of construction services, such as architectural, engineering and construction supervision services, surveillance of properties and buildings and accommodation services
Term Note
EXP: pour les prestations de services en relation avec un bien immobilier font notamment partie: les prestations l’entre­mise, l’administration, l’expertise et l’estimation du bien, les prestations de services en relation avec l’acquisition ou la constitution de droits réels immobiliers, les prestations de services en relation avec la préparation ou la coordination de travaux du bâtiment, notamment les travaux d’architec­ture, d’ingénierie et de surveillance du chantier, la surveillance d’immeubles et de bâtiments et les prestations d’hébergement
Term Note
EXP: prestazioni di servizi relative a un fondo sono segnatamente considerate tali: l’intermediazione, l’amministrazione, la valutazione e stima del fondo, le prestazioni di servizi in relazione con l’acquisto o la costituzione di diritti reali immobiliari, le prestazioni di ser­vizi in relazione con la preparazione o il coordinamento di prestazioni edili quali lavori d’architettura, d’ingegneria e di sorveglianza del cantiere, la sorveglianza di fondi ed edifici nonché le prestazioni di alloggio
termNoteCitation
after FA, Value Added Tax, art. 8 para. 2 let. f (SR 641.20, transl., status 2020-01)
termNoteCitation
nach BG Mehrwertsteuer, Art. 8 Abs. 2 Bst. f (SR 641.20, Stand 2020-01)
termNoteCitation
d'aprês LF Taxe sur la valeur ajoutée, art. 8 al. 2 let. f (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 8 cpv. 2 lett. f (RS 641.20, stato 2020-01)
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
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part place where the property is situated
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.