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

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
rückzahlbare Steuer
Name
repayable tax
Name
montant d'impôt remboursable
Name
imposta rifondibile
dateModified
2021-09-23T16:40:31.3530000Z
Identifier
96839
URL
https://www.termdat.bk.admin.ch/entry/96839
citation
V Mehrwertsteuer, Art. 153 Abs. 3 (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 153 para. 3 (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 153 al. 3 (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 153 cpv. 3 (RS 641.201, stato 2021-03)
position
1
Linguistic Context
Le imposte rifondibili sono rimborsate soltanto se il loro importo raggiunge almeno 500 franchi per anno civile.
Linguistic Context
Les montants de l’impôt remboursables ne sont restitués que si leur somme atteint au moins 500 francs par année civile.
Linguistic Context
Repayable taxes are refunded only if their amount in a calendar year reaches at least 500 francs.
Linguistic Context
Rückzahlbare Steuern werden nur vergütet, wenn deren Betrag in einem Kalen­derjahr mindestens 500 Franken erreicht.
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: 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.
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.