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

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
Eigenverbrauch
Name
own use
Name
prestation à soi-même
Name
consumo proprio
dateModified
2021-09-09T15:36:56.4930000Z
Identifier
96787
URL
https://www.termdat.bk.admin.ch/entry/96787
citation
BG Mehrwertsteuer, Art. 31 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 31 tit (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 31 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 31 tit. (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: Eigenverbrauch liegt vor, wenn die steuerpflichtige Person aus ihrem Unternehmen Gegenstände oder Dienstleistungen dauernd oder vorübergehend entnimmt, sofern sie beim Bezug oder der Einlage des Ganzen oder seiner Bestandteile einen Vorsteuerabzug vorgenommen hat oder die Gegenstände oder Dienstleistungen im Rahmen des Meldeverfahrens bezogen hat
Term Note
EXP: own use occurs where the taxable person withdraws goods or services permanently or temporarily from his business, provided on procurement or contribution of the whole or of its components he has made an input tax deduction or he has procured the goods or services under the notification procedure
Term Note
EXP: il y a prestation à soi-même lorsque l’assujetti prélève de son entre­prise, à titre permanent ou temporaire, des biens ou des prestations de services sur lesquels ou sur une partie desquels il a déduit l’impôt préalable lors de leur acquisition ou de leur apport, ou qu’il a acquis dans le cadre de la procédure de déclaration
Term Note
EXP: vi è consumo proprio quando il contribuente preleva durevolmente o temporaneamente dalla sua impresa beni o prestazioni di servizi, sempre che al momento dell’acquisto o del conferimento dell’insieme degli stessi o di relativi componenti abbia proceduto a una deduzione dell’imposta precedente o abbia ottenuto i be­ni o le prestazioni di servizi nell’ambito della procedura di notifica
termNoteCitation
nach BG Mehrwertsteuer, Art. 31 Abs. 2 (SR 641.20, Stand 2020-01)
termNoteCitation
after FA, Value Added Tax, art. 31 para 2 (SR 641.20, transl., status 2020-01)
termNoteCitation
d'apres LF Taxe sur la valeur ajoutée, art. 31 al. 2 (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 31 cpv. 2 (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
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 temporary admission
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.