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

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
Umsatz
Name
turnover
Name
chiffre d'affaires
Name
cifra d'affari
dateModified
2021-07-05T15:09:12.9370000Z
Identifier
96702
URL
https://www.termdat.bk.admin.ch/entry/96702
citation
BG Mehrwertsteuer, Art. 7 Abs. 3 Bst. b. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 7 para. 3 let. b (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 7 al. 3 let. b (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 7 cpv. 3 lett. b (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: der Umsatz berechnet sich nach den vereinbarten Entgelten ohne die Steuer
Term Note
EXP: the turnover is calculated on the basis of the agreed considerations without the tax
Term Note
EXP: le chiffre d’affaires se calcule sur la base des contre-prestations convenues (hors impôt)
Term Note
EXP: la cifra d’affari è calcolata secondo le controprestazioni convenute, esclusa l’imposta
termNoteCitation
BG Mehrwertsteuer, Art. 10 Abs. 2bis (SR 641.20, Stand 2020-01)
termNoteCitation
FA, Value Added Tax, art. 10 para. 2bis (SR 641.20, transl., status 2020-01)
termNoteCitation
LF Taxe sur la valeur ajoutée, art. 10 al. 2bis (RS 641.20, état 2020-01)
termNoteCitation
LF Imposta sul valore aggiunto, art. 10 cpv. 2bis (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
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 turnover not subject to acquisition tax
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.