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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Eintritt eines Rechtsnachfolgers in sämtliche steuerliche Rechte und Pflichten des ehemaligen Steuerpflichtigen.

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

Attributes

Name
Steuernachfolge
Name
succession to tax liability
Name
succession fiscale
Name
successione fiscale
Description
Eintritt eines Rechtsnachfolgers in sämtliche steuerliche Rechte und Pflichten des ehemaligen Steuerpflichtigen.
Description
Assumption of the tax rights and obligations of the legal predecessor by the person who takes over the business.
Description
Reprise de tous les droits et obligations de l'ancien contribuable à l'égard du fisc par son successeur légal.
Description
Assunzione da parte del successore legale dell'insieme dei diritti e degli obblighi fiscali del contribuente precedente.
dateModified
2022-10-10T12:54:25.6188750Z
Identifier
96868
URL
https://www.termdat.bk.admin.ch/entry/96868
citation
BG Mehrwertsteuer, Art. 16 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 16 tit.(SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 16 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 16 tit. (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 16 Abs. 2 (SR 641.20, Stand 2020-01)
descriptionCitation
after FA, Value Added Tax, art. 16 para 2 (SR 641.20, transl., status 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. al. 2 (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 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: 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.