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

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
effektive Ermittlung
Name
effective determination
Name
détermination effective
Name
determinazione effettiva
dateModified
2021-10-20T15:39:27.4200000Z
Identifier
96909
URL
https://www.termdat.bk.admin.ch/entry/96909
citation
MWSt-Info, 10 Nutzungsänderungen, Übersicht über Vorsteuerabzüge und Ermittlung der partiellen Nutzungsänderungen bei Anwendung der effektiven sowie der annäherungsweisen Ermittlung (Internet, 2018-09-05)
citation
after FA, Value Added Tax, art. 37 para. 2 (SR 641.20, transl., status 2020-01
citation
Info TVA, 10 Changements d'affectation, Aperçu des déductions de l’impôt préalable et de la détermination des changements d’affectation partiels lors de l’application du calcul par approximation ou de manière effective (Internet, 2018-09-05)
citation
Info IVA, 10 Modifiche d’utilizzazione, Panoramica delle deduzioni dell’imposta precedente e della determinazione delle modifiche d’utilizzazione parziali in caso di applicazione della determinazione effettiva e approssimativa (Internet, 2018-09-05)
position
1
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
seeAlso approximate determination
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

property subject
seeAlso approximate determination
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.