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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Abgabe von Lebensmitteln, wenn die steuerpflichtige Person für deren Konsum an Ort und Stelle besondere Vorrichtungen bereithält.

Attributes

Name

gastgewerbliche Leistung

Name

catering service

Name

prestation de la restauration

Name

prestazione della ristorazione

Description

Abgabe von Lebensmitteln, wenn die steuerpflichtige Person für deren Konsum an Ort und Stelle besondere Vorrichtungen bereithält.

Description

Remise de denrées alimentaires lorsque l’assujetti met à disposition des installations particulières pour leur consommation sur place.

Description

Somministrazione di derrate alimentari che il contribuente prepara o serve direttamente presso il cliente.

dateModified

2022-08-03T09:35:23.3164860Z

Identifier

96766

URL

https://www.termdat.bk.admin.ch/entry/96766

citation

Federal Chancellery, Terminology Section, 2006

citation

MWST-Branchen-Info 08, Hotel- und Gastgewerbe, Gastgewerbliche Leistungen ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

citation

Info TVA Secteur, 08 Hôtellerie et restauration, Prestations de la restauration ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

citation

Info IVA Settore, 08 Albergheria e ristorazione, Prestazioni della ristorazione ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

position

Applicable Country

descriptionCitation

nach MWST-Branchen-Info 08, Hotel- und Gastgewerbe, Gastgewerbliche Leistungen ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

descriptionCitation

d'après Info TVA Secteur, 08 Hôtellerie et restauration, Prestations de la restauration ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

descriptionCitation

secondo Info IVA Settore, 08 Albergheria e ristorazione, Prestazioni della ristorazione ([Internet, 2017-11-14](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/sectorInfos/cipherDisplay.xhtml?publicationId=1014334&componentId=1015799&cipherKeyDate=01.05.2017&lang=de&redirect=true))

Outgoing Relationships

property	object
inDefinedTermSet	Terminologie der Mehrwertsteuer
inDefinedTermSet	Swiss Federal Administration
has part	supply of prepared food and drink
has part	hospitality service
hyponym	Servierleistung
Reliability code	Checked by specialist
termDomain	LAW
termDomain	FINANCE
termDomain	Taxes
termDomain	Financial law and tax law

Incoming Relationships

property	subject
hypernym	Servierleistung

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

Raw data

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About