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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Haftung zusammen mit der steuerpflichtigen Person bei der Festlegung und Erfüllung der Steuerforderung.

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

Attributes

Name
Mithaftung
Name
joint liability
Name
responsabilité solidaire
Name
responsabilità solidale
Description
Haftung zusammen mit der steuerpflichtigen Person bei der Festlegung und Erfüllung der Steuerforderung.
Description
Obligation en vertu de laquelle le coresponsable d'un assujetti doit déterminer et régler la créance fiscale.
Description
Obbligo in virtù del quale la persona corresponsabile deve, insieme al contribuente, accertare e adempiere il credito fiscale.
dateModified
2022-01-13T16:29:48.6630000Z
Identifier
96870
URL
https://www.termdat.bk.admin.ch/entry/96870
citation
BG Mehrwertsteuer, Art. 15 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 15 tit.(SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 15 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 15 tit. (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: die mithaftende Person hat im Verfahren die gleichen Rechte und Pflichten wie die steuerpflichtige Person
Term Note
EXP: the person jointly and severally liable has in proceedings the same rights and obligations as the taxable person
Term Note
EXP: la personne solidairement responsable a, dans la procédure, les mêmes droits et obligations que l'assujetti
Term Note
EXP: la persona solidalmente responsabile ha i medesimi diritti e doveri procedurali del contribuente
termNoteCitation
LF Imposta sul valore aggiunto, art. 15 cpv. 5 (RS 641.20, stato 2020-01)
termNoteCitation
BG Mehrwertsteuer, Art. 15 Abs. 5 (SR 641.20, Stand 2020-01)
termNoteCitation
FA, Value Added Tax, art. 15 para. 5 (SR 641.20, transl., status 2020-01)
termNoteCitation
da'après LF Taxe sur la valeur ajoutée, art. 15 al. 5 (RS 641.20, état 2020-01)
descriptionCitation
nach BG Mehrwertsteuer, Art. 15 Abs. 2 (SR 641.20, Stand 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 15 al. 2 (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 15 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.