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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Abrechnung nach vereinnahmten Entgelten

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Abrechnung, bei der ein ein Steuerpflichtiger seine Lieferungen und Dienstleistungen jeweils in jener Abrechnungsperiode versteuern muss, in der er das Entgelt vereinnahmt hat.

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

Attributes

Name
Abrechnung nach vereinnahmten Entgelten
Name
reporting based on the consideration collected
Name
décompte selon les contre-prestations reçues
Name
rendiconto secondo le controprestazioni ricevute
Description
Abrechnung, bei der ein ein Steuerpflichtiger seine Lieferungen und Dienstleistungen jeweils in jener Abrechnungsperiode versteuern muss, in der er das Entgelt vereinnahmt hat.
Description
Form of assessment in which the tax payer must pay tax on his supplies in the tax period in which he receives payment.
Description
Mode de décompte, selon lequel un assujetti doit toujours imposer ses livraisons ou prestations de services durant la période de décompte au cours de laquelle il a reçu la contre-prestation.
Description
Sistema di rendiconto, in base al quale un contribuente deve imporre le sue forniture e prestazioni di servizi nel periodo di rendiconto in cui incassa la controprestazione.
dateModified
2022-10-19T13:46:33.3321520Z
Identifier
96890
URL
https://www.termdat.bk.admin.ch/entry/96890
citation
nach BG Mehrwertsteuer, Art. 39 Abs. 2 (SR 641.20, Stand 2022-01)
citation
after FA Value Added Tax, art. 39 para. 2 (SR 641.20, transl., status 2022-01)
citation
d'après LF Taxe sur la valeur ajoutée, art. 39 al. 2 (RS 641.20, état 2022-01)
citation
secondo LF Imposta sul valore aggiunto, art. 39 cpv. 2 (RS 641.20, stato 2022-01)
position
1
descriptionCitation
nach MWST-Info, 16 Buchführung und Rechnungsstellung, Abrechnungsart (Internet, 2015-05-21)
descriptionCitation
after MWST-Info, 16 Buchführung und Rechnungsstellung, Abrechnungsart (Internet, transl. 2015-05-21)
descriptionCitation
d'après Info TVA, 16 Comptabilité et facturation, Mode de décompte (Internet, 2015-05-21)
descriptionCitation
secondo Info IVA, 16 Contabilità e fatturazione, Sistema di rendiconto (Internet, 2015-05-21)
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
hypernym form of reporting
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

property subject
hyponym form of reporting
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.