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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Einräumung eines verbrauchsfähigen wirtschaftlichen Wertes an eine Drittperson in Erwartung eines Entgelts, auch wenn sie von Gesetzes wegen oder aufgrund behördlicher Anordnung erfolgt.

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

Attributes

Name
Leistung
Name
prestation
Name
prestazione
Name
supply
Description
Einräumung eines verbrauchsfähigen wirtschaftlichen Wertes an eine Drittperson in Erwartung eines Entgelts, auch wenn sie von Gesetzes wegen oder aufgrund behördlicher Anordnung erfolgt.
Description
Concession of a usable economic asset to a third party in expectation of a consideration, even if it is required by law or based on an official order.
Description
Fait d’accorder à un tiers un avantage économique consommable dans l’attente d’une contre-prestation; constitue également une prestation celle qui est fournie en vertu de la loi ou sur réquisition d’une autorité.
Description
Concessione a terzi di un valore economico destinato al consumo nell’aspettativa di una controprestazione; sono prestazioni anche quelle che avvengono in virtù di una legge o su ordine di un’autorità.
dateModified
2022-08-03T09:37:12.0993640Z
Identifier
96772
URL
https://www.termdat.bk.admin.ch/entry/96772
citation
BG Mehrwertsteuer, Art. 3 Bst. c (SR 641.20, Stand 2016-07)
citation
FA Value Added Tax, art. 3 let. c (SR 641.20, transl, status 2016-07)
citation
LF Taxe sur la valeur ajoutée, art. 3 let. c (RS 641.20, état 2016-07)
citation
LF Imposta sul valore aggiunto, art. 3 lett. c (RS 641.20, stato 2016-07)
position
1
Term Note
EXP: of goods or services
descriptionCitation
nach BG Mehrwertsteuer, Art. 3 Bst. c (SR 641.20, Stand 2016-07)
descriptionCitation
after FA Value Added Tax, art. 3 let. c (SR 641.20, transl, status 2016-07)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 3 let. c (RS 641.20, état 2016-07)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 3 lett. c (RS 641.20, stato 2016-07)
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
hyponym supply of goods
hyponym supply of services
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
seeAlso supplier
hypernym supply of goods
hypernym supply of services
seeAlso supply not subject to acquisition tax
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.