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

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
Option
Name
option
Name
option
Name
opzione
dateModified
2022-04-13T14:41:06.1070000Z
Identifier
96852
URL
https://www.termdat.bk.admin.ch/entry/96852
citation
BG Mehrwertsteuer, Art. 22 Tit. (SR 641.20, Stand 2020-01)
citation
FA Value Added Tax, art. 22 tit. (SR 641.20, transl, status 2019-01)
citation
LF Taxe sur la valeur ajoutée, art. 22 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 22 tit. (RS 641.20, stato 2020-01)
position
1
Linguistic Context
[...] il contribuente può assoggettare all’imposta prestazioni che ne sono escluse (opzione), purché la indichi chiaramente o la dichiari nel rendiconto.
Linguistic Context
[...] l’assujetti peut soumettre à l’impôt des prestations exclues du champ de l’impôt (option) pour autant qu’il l’indique clairement ou qu’il déclare l’imposition de ces prestations dans le décompte.
Linguistic Context
Die steuerpflichtige Person kann [...] jede von der Steuer ausgenommene Leistung durch offenen Ausweis der Steuer oder durch Deklaration in der Abrechnung versteuern (Option).
Linguistic Context
The taxable person may [...] tax any supply exempt from the tax without credit (option), provided the tax is clearly detailed or a declaration is made on the tax return.
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
has part Optionsrecht
has part option for the taxation
has part droit d'option
has part diritto all'opzione
has part freiwillige Unterstellung
has part assujettissement volontaire
has part assoggettamento volontario
has part freiwillige Steuerpflicht
Reliability code Linguistic/formal check completed
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 opt for the taxation of supplies
seeAlso option for the taxation of supplies exempt from the tax without credit
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.