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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Objekt, das unbeachtlich der wirtschaftlichen Leistungsfähigkeit des Steuersubjekts belastet wird.

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

Attributes

Name
Steuerobjekt
Name
object of taxation
Name
objet de l'impôt
Name
oggetto dell'imposta
Description
Objekt, das unbeachtlich der wirtschaftlichen Leistungsfähigkeit des Steuersubjekts belastet wird.
dateModified
2022-04-12T11:05:10.2500000Z
Identifier
96699
URL
https://www.termdat.bk.admin.ch/entry/96699
citation
BG Mehrwertsteuer, Art. 18 Sachüb. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 18 hdg (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 18 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 18 tit. (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: im Inland durch steuerpflichtige Personen gegen Entgelt erbrachten Leistung
Term Note
EXP: supply made by taxable persons on Swiss territory for consideration
Term Note
EXP: prestation fournie sur le territoire suisse par des assujettis moyennant une contre-prestation
Term Note
EXP: prestazione effettuata sul territorio svizzero da contribuenti dietro controprestazione
termNoteCitation
nach BG Mehrwertsteuer, Art. 18 Abs. 1 (SR 641.20, Stand 2020-01)
termNoteCitation
after FA, Value Added Tax, art. 20 hdg (SR 641.20, transl., status 2020-01)
termNoteCitation
d'après LF Taxe sur la valeur ajoutée, art. al. 1 (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 18 cpv. 1 (RS 641.20, stato 2020-01)
descriptionCitation
nach MWST-Info, 04 Steuerobjekt, Einleitende Erläuterungen zur vorliegenden MWST-Info (Internet, 2021-04-14)
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 taxable person
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 taxable person
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.