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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Jede Leistung, die keine Lieferung ist.

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

Attributes

Name
Dienstleistung
Name
supply of services
Name
prestation de services
Name
prestazione di servizi
Description
Jede Leistung, die keine Lieferung ist.
Description
Every supply that is not a supply of goods.
Description
Toute prestation qui ne constitue pas une livraison.
Description
Ogni prestazione che non costituisce una fornitura.
dateModified
2021-08-25T16:57:26.0570000Z
Identifier
96758
URL
https://www.termdat.bk.admin.ch/entry/96758
citation
BG Mehrwertsteuer, Art. 3 Bst. e (SR 641.20, Stand 2020-01)
citation
FA Value Added Tax, art. 3 let. e (SR 641.20, transl, status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 3 let. e (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 3 lett. e (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: eine Dienstleistung liegt auch vor, wenn immaterielle Werte und Rechte überlassen werden oder eine Handlung unterlassen oder eine Handlung beziehungsweise ein Zustand geduldet wird
Term Note
EXP: a supply of services is also made if intangible assets and rights are made available or an action is omitted or an action or a situation is tolerated
Term Note
EXP: il y a également prestation de services dans les cas suivants: des valeurs ou des droits immatériels sont cédés à un tiers ou il y a engagement à ne pas commettre un acte ou un acte ou une situation sont tolérés
Term Note
EXP: vi è parimenti prestazione di servizi quando valori e diritti immateriali vengono ceduti o non si fa un atto o si tollera un atto o una situazione
termNoteCitation
nach BG Mehrwertsteuer, Art. 3 Bst. e Ziff. 1-2 (SR 641.20, Stand 2020-01)
termNoteCitation
after FA Value Added Tax, art. 3 let. e no. 1-2 (SR 641.20, transl, status 2020-01)
termNoteCitation
d'après LF Taxe sur la valeur ajoutée, art. 3 let. e ch. 1-2 (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 3 lett. e n. 1-2 (RS 641.20, stato 2016-07)
descriptionCitation
nach BG Mehrwertsteuer, Art. 3 Bst. e (SR 641.20, Stand 2020-01)
descriptionCitation
after FA Value Added Tax, art. 3 let. e (SR 641.20, transl, status 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 3 let. e (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 3 lett. e (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
antonym supply of goods
hypernym supply
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

property subject
hyponym supply
seeAlso taxable supply of services
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.