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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Besteuerung der Differenz zwischen Verkaufspreis und Ankaufspreis beim Wiederverkauf eines Sammlerstücks (Kunstgegenstand, Antiquität und dergleichen), sofern auf dem Ankaufspreis kein Vorsteuerabzug erfolgt ist.

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

Attributes

Name
Margenbesteuerung
Name
margin taxation
Name
imposition de la marge
Name
imposizione dei margini
Description
Besteuerung der Differenz zwischen Verkaufspreis und Ankaufspreis beim Wiederverkauf eines Sammlerstücks (Kunstgegenstand, Antiquität und dergleichen), sofern auf dem Ankaufspreis kein Vorsteuerabzug erfolgt ist.
Description
Taxation of the difference between purchase and selling price when reselling a collector's item (work of art, antique and suchlike), provided that the input tax has not been deducted from the purchase price.
Description
Imposition de la différence entre prix de vente et prix d'achat à la revente d'une pièce de collection (objet d'art, antiquité ou objekts analogues), à condition qu'il n'ait a pas eu déduction de l'impôt préalable sur le prix d'achat.
Description
Imposizione della differenza fra prezzo di vendita e prezzo d'acquisto alla rivendita d'un pezzo da collezione (oggetto d'arte, antichità e simili), a condizione che non vi sia stata deduzione dell'imposta precedente sul prezzo d'acquisto.
dateModified
2021-08-10T17:18:55.5000000Z
Identifier
96738
URL
https://www.termdat.bk.admin.ch/entry/96738
citation
BG Mehrwertsteuer, 24a.Tit (SR 641.20, Stand 2020-01)
citation
O Value Added Tax, art. 24a tit. (SR 641.201, transl., status 2021-03)
citation
LF taxe sur la valeur ajoutée, art. 24a tit. (RS 641.20, état 2020-01)
citation
LF imposta sul valore aggiunto, art. 24a tit. (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, 24a Abs. 1 (SR 641.20, Stand 2020-01)
descriptionCitation
after O Value Added Tax, art. 24a para. 1 (SR 641.201, transl., status 2021-03)
descriptionCitation
d'après LF taxe sur la valeur ajoutée, art. 24a al. 1 (RS 641.20, état 2020-01)
descriptionCitation
secondo LF imposta sul valore aggiunto, art. 24a cpv. 1 (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
seeAlso exclusion of margin taxation
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 work of art
seeAlso collectors' item
seeAlso exclusion of margin taxation
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
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SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.