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

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
Nichtbesteuerung
Name
non-taxation
Name
non-imposition
Name
lacuna di imposizione
dateModified
2022-01-13T14:36:29.7270000Z
Identifier
96832
URL
https://www.termdat.bk.admin.ch/entry/96832
citation
BG Mehrwertsteuer, Art. 9 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 9 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 9 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 9 (RS 641.20, stato 2020-01)
position
1
Linguistic Context
In order to avoid a distortion of competition due to the double taxation or non-taxation of cross-border supplies, the Federal Council may [...] regulate the definition of supplies of goods and services [...]
Linguistic Context
Per evitare le distorsioni della concorrenza causate da doppie imposizioni o lacune di imposizione nell’ambito delle prestazioni transfrontaliere, il Consiglio federale può disciplinare la delimitazione tra fornitura e prestazione di servizi [...]
Linguistic Context
Pour éviter les distorsions de la concurrence induites par une double imposition ou une non-imposition qui affecteraient les prestations transfrontalières, le Conseil fédéral peut fixer des règles [...] qui concerne la distinction entre livraison et prestation de services [...]
Linguistic Context
Um Wettbewerbsverzerrungen durch Doppelbesteuerungen oder Nichtbesteuerungen bei grenzüberschreitenden Leistungen zu vermeiden, kann der Bundesrat die Abgrenzung zwischen Lieferungen und Dienstleistungen [...] regeln [...]
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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
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Incoming Relationships: No results found.
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.
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Superclasses of this Class: No results found.
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Subclasses of this Class: No results found.