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

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
tax representative
Name
représentant fiscal
Name
Steuervertretung
Name
rappresentanza fiscale
dateModified
2022-10-10T13:01:18.2764130Z
Identifier
96869
URL
https://www.termdat.bk.admin.ch/entry/96869
citation
BG Mehrwertsteuer, Art. 67 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 67 para. 1 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 67 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 67 tit. (RS 641.20, stato 2020-01)
position
1
Linguistic Context
I contribuenti senza domicilio o sede sociale sul territorio svizzero devono desi­gnare, per l’adempimento dei loro obblighi procedurali, un rappresentante con domicilio o sede sociale sul territorio svizzero.
Linguistic Context
Pour s’acquitter de ses obligations de procédure, l’assujetti qui n’a ni domicile ni siège sur le territoire suisse désigne un représentant [fiscal] qui a son domicile ou son siège sur le territoire suisse.
Linguistic Context
Steuerpflichtige Personen ohne Wohn- oder Geschäftssitz im Inland haben für die Erfüllung ihrer Verfahrenspflichten eine [Steuer]Vertretung zu bestimmen, die im Inland Wohn- oder Geschäftssitz hat.
Linguistic Context
Taxable persons without a domicile, registered office or permanent establishment on Swiss territory must appoint a tax representative to perform their procedural obligations who has his domicile, registered office or permanent establishment on Swiss territory.
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 tax representation
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain Customs
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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.
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.