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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Leistung von Beiträgen oder Forderungsverzichten, die der Gesundung eines Unternehmens dienen und dessen Fortbestand gewährleisten.

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

Attributes

Name
Sanierungsleistung
Name
recapitalisation payment
Name
contribution d’assainissement
Name
contributo di risanamento
Description
Leistung von Beiträgen oder Forderungsverzichten, die der Gesundung eines Unternehmens dienen und dessen Fortbestand gewährleisten.
dateModified
2022-04-19T07:27:18.6330000Z
Identifier
96922
URL
https://www.termdat.bk.admin.ch/entry/96922
citation
BG Mehrwertsteuer, Art. 18 Abs. 2 Bst. e (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 18 para. 2 let. e (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 18 al. 2 let. e (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 18 cpv. 2 lett. e (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach MWST-Info, 04 Steuerobjekt, Einlagen in Unternehmen wie zinslose Darlehen, Sanierungsleistungen und Forderungsverzichte (Internet, 2015-01-20)
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.