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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } fornitura all'estero

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
fornitura all'estero
Name
Auslandlieferung
Name
supply made abroad
Name
livraison effectuée à l’étranger
dateModified
2022-10-04T12:35:14.1976310Z
Identifier
96709
URL
https://www.termdat.bk.admin.ch/entry/96709
citation
FCh, Terminology Section, 2022
citation
MWSt-Info, 06 Ort der Leistungserbringung, Ausfuhren (Internet, 2022-01-07)
citation
Info TVA, 06 Lieu de la fourniture de la prestation, Exportations (Internet, 2022-01-07)
citation
Info IVA, 06 Luogo della prestazione, Esportazioni (Internet, 2022-01-07)
position
1
Linguistic Context
Befindet sich ein Gegenstand (inkl. Beförderungsmittel aller Art) bei Vertragsbeginn bereits im Ausland [...] und wird dieser im Ausland weitervermietet/-verleast, liegt eine Auslandlieferung vor, die nicht der Inlandsteuer unterliegt [...]
Linguistic Context
En effet, si un bien (y c. les moyens de transport en tout genre) qui se trouve déjà à l’étranger au début du contrat [...] est à nouveau loué/cédé en leasing à l’étranger, il s’agit d’une livraison effectuée à l’étranger non soumise à l’impôt grevant les opérations réalisées sur le territoire suisse [...]
Linguistic Context
Un bene (inclusi i mezzi di trasporto di tutti i generi) che si trova già all’estero all’inizio del contratto [...] e che viene di nuovo dato in locazione o in leasing all’estero costituisce una fornitura all’estero che non soggiace all’imposta sulle prestazioni eseguite sul territorio svizzero [...]
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
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.