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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Gegenleistung des Abnehmers oder Bezügers, die nicht in einer Geldzahlung zu bestehen braucht.

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

Attributes

Name
geldwerte Leistung
Name
payment in kind
Name
prestation appréciable en argent
Name
prestazione valutabile in denaro
Description
Gegenleistung des Abnehmers oder Bezügers, die nicht in einer Geldzahlung zu bestehen braucht.
Description
Consideration from the customer which need not be a payment of money.
Description
Contre-prestation du destinataire ou de l'acquéreur qui ne consiste pas forcément en un versement en espèces.
Description
Prestazione in contropartita del destinatario o dell'acquirente che non deve necessariamente consistere in un pagamento in denaro.
dateModified
2022-04-12T10:09:50.1000000Z
Identifier
96683
URL
https://www.termdat.bk.admin.ch/entry/96683
citation
V Mehrwertsteuer, Art. 128 Abs. 2 Bst. g (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 128 para. 2 let. g (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 128 al. 2 let. g (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 128 cpv. 2 lett. g (RS 641.201, stato 2021-03)
position
1
descriptionCitation
FCh, Terminology Section, 2006
descriptionCitation
nach MWST-Info, 07 Steuerbemessung und Steuersätze, Geldwerte Leistungen, insbesondere Tausch- und Eintauschgeschäfte (Internet, 2020-12-18)
descriptionCitation
d'après Info TVA, 07 Calcul de l'impôt et taux de l'impôt, Prestations appréciables en argent, en particulier les échanges et les prestations effectuées en paiement d’une dette (Internet, 2020-12-18)
descriptionCitation
secondo Info IVA, 07 Base di calcolo e aliquote d'imposta, Prestazioni valutabili in denaro, segnatamente permute e prestazioni effettuate per il pagamento di un debito (Internet, 2020-12-18)
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
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.