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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Auf dem tatsächlichen Entgelt basierende Berechnung des zu bezahlenden Steuerbetrags.

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

Attributes

Name
Steuerbemessung
Name
tax assessment
Name
calcul de l'impôt
Name
calcolo dell'imposta
Description
Auf dem tatsächlichen Entgelt basierende Berechnung des zu bezahlenden Steuerbetrags.
Description
Tax amount to be paid calculated on the consideration actually received.
Description
Calcul du montant d'impôt à payer en se basant sur la contre-prestation effective.
Description
Calcolo dell'ammontare d'imposta da versare effettuato sulla base della controprestazione effettivamente ricevuta.
dateModified
2021-12-07T13:39:12.3570000Z
Identifier
96925
URL
https://www.termdat.bk.admin.ch/entry/96925
citation
BG Mehrwertsteuer, Art. 46 Tit. (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 46 tit.(SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 46 tit. (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 46 tit. (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 24 Abs. 1 (SR 641.20, Stand 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 24 al. 1 (RS 641.20, état 2020-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 24 cpv. 1 (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
has part Steuerberechnung
has part tax calculation
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.