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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Steuer auf dem Bezug von Leistungen von Unternehmen mit Sitz im Ausland durch Empfänger und Empfängerinnen im Inland.

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

Attributes

Name
Bezugsteuer
Name
acquisition tax
Name
impôt sur les acquisitions
Name
imposta sull´acquisto
Description
Steuer auf dem Bezug von Leistungen von Unternehmen mit Sitz im Ausland durch Empfänger und Empfängerinnen im Inland.
Description
Tax on the acquisition by recipients on Swiss territory of supplies from businesses domiciled abroad.
Description
Impôt perçu sur les prestations pour un destinataire se trouvant sur le territoire suisse, fournies par une entreprise ayant son siège à l´étranger.
Description
Imposta riscossa sulle prestazioni di imprese con sede all´estero da parte di destinatari che si trovano sul territorio svizzero.
dateModified
2021-12-02T15:51:09.3700000Z
Identifier
96924
URL
https://www.termdat.bk.admin.ch/entry/96924
citation
BG Mehrwertsteuer, Art. 1 Abs. 2 Bst. b (SR 641.20, Stand 2020-01)
citation
LF Imposta sul valore aggiunto, art. 1 cpv. 2 lett. b (RS 641.20, stato 2020-01)
citation
FA Value Added Tax, art. 1 para 2 let. b (SR 641.20, transl, status 2020-01)
citation
LF taxe sur la valeur ajoutée, art. 1 al. 2 let. b (RS 641.20, état 2020-01)
position
1
descriptionCitation
BG Mehrwertsteuer, Art. 1 Abs. 2 Bst. b (SR 641.20, Stand 2020-01)
descriptionCitation
FA Value Added Tax, art. 1 para 2 let. b (SR 641.20, transl, status 2020-01)
descriptionCitation
LF taxe sur la valeur ajoutée, art. 1 al. 2 let. b (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 1 cpv. 2 lett. b (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
hypernym value added tax
Reliability code Linguistic/formal check completed
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.