Logo visoto
  1. Home
Page icon

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

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
steuerbare Lieferung
Name
taxable supply
Name
livraison imposable
Name
fornitura imponibile
dateModified
2022-04-12T12:22:17.0100000Z
Identifier
96725
URL
https://www.termdat.bk.admin.ch/entry/96725
citation
MWST-Info, 02 Steuerpflicht, Für die obligatorische Steuerpflicht massgebende Umsätze (Internet, 2018-08-03)
citation
after FA, Value Added Tax, art. 21 para. 2 no. 2 (SR 641.20, transl., status 2020-01) and MWST-Info, 02 Steuerpflicht, Für die obligatorische Steuerpflicht massgebende Umsätze (Internet, 2018-08-03)
citation
Info TVA, 02 Assujettissement à la TVA, Chiffre d’affaires déterminant pour l’assujettissement obligatoire (Internet, 2018-08-03)
citation
Info IVA, 02 Assoggettamento, Cifre d’affari determinanti ai fini dell’assoggettamento obbligatorio (Internet, 2018-08-03)
position
1
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 non-taxable supply
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 non-taxable supply
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.