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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } buch- und belegmässiger Nachweis

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
buch- und belegmässiger Nachweis
Name
justificatif et preuve comptable
Name
giustificativo e documento contabile.
dateModified
2022-04-13T15:51:49.7770000Z
Identifier
96880
URL
https://www.termdat.bk.admin.ch/entry/96880
citation
MWST-Branchen-Info, 23 Kultur, Subventionen bei Filmproduktionsgesellschaften (Internet, 2013-09-06)
citation
Info TVA Secteur, 23 Culture, Subventions reçues par les sociétés de production cinématographique (Internet, 2013-09-06)
citation
Info IVA Settore, 23 Cultura, Sussidi a società di produzione cinematografica (Internet, 2013-09-06)
position
1
Linguistic Context
Ces [droits d’exploitation] sont, dans ce cas, réputés obtenus à l’étranger et, par conséquent, ne sont pas soumis à l’impôt, pour autant que des justificatifs et preuves comptables l’attestent.
Linguistic Context
In questo caso, [i diritti di utilizzazione] sono considerati esercitati all’estero e non soggiacciono all’imposta, a condizione che siano comprovati da giustificativi e altri documenti contabili.
Linguistic Context
Solche [Verwertungsrechte ] gelten in diesem Fall als im Ausland wahrgenommen und unterliegen - buch- und belegmässiger Nachweis vorausgesetzt - nicht der Steuer.
Term Note
USG: suggestion
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 stated in the books and documents
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain Customs
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.