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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } obligation de fournir des renseignements

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Pflicht der steuerpflichtigen Person, der Eidgenössischen Steuerverwaltung über alle Tatsachen, die für die Steuerpflicht oder für die Steuerbemessung von Bedeutung sein können, nach bestem Wissen und Gewissen Auskunft zu erteilen.

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

Attributes

Name
obligation de fournir des renseignements
Name
Auskunftspflicht
Name
obligation to provide information
Name
obbligo d'informazione
Description
Pflicht der steuerpflichtigen Person, der Eidgenössischen Steuerverwaltung über alle Tatsachen, die für die Steuerpflicht oder für die Steuerbemessung von Bedeutung sein können, nach bestem Wissen und Gewissen Auskunft zu erteilen.
Description
Obligation of the taxable person to provide the FTA in good faith with information on all matters that to the best of his knowledge and belief could be of significance to tax liability or for assessment of the tax.
Description
Obligation de l'assujetti de renseigner en conscience l'Administration fédérale des contributions sur tous les faits qui peuvent avoir de l'importance pour la constatation de l'assujettissement ou pour le calcul de l'impôt.
Description
Obbligo del contribuente di indicare coscienziosamente all'Amministrazione federale delle contribuzioni tutti i fatti che possono essere di qualche rilevanza per l'accertamento dell'assoggettamento o per il calcolo dell'imposta.
dateModified
2022-10-19T13:40:11.2560420Z
Identifier
96877
URL
https://www.termdat.bk.admin.ch/entry/96877
citation
BG Mehrwertsteuer, Art. 68 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 68 tit. (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 68 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 68 tit. (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 68 Abs. 1 (SR 641.20, Stand 2020-01)
descriptionCitation
after FA, Value Added Tax, art. 68 al.1 (SR 641.20, transl., status 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 68 al. 1 (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 68 cpv. 1 (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.