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

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
Verwendungszweck
Name
usage
Name
affectation
Name
scopo d'utilizzazione
dateModified
2021-12-07T13:48:39.2000000Z
Identifier
96927
URL
https://www.termdat.bk.admin.ch/entry/96927
citation
V Mehrwertsteuer, Art. 65 Bst. a (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 65 let. a (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 65 2 let. a (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 65 lett. a (RS 641.201, stato 2021-03)
position
1
Linguistic Context
Die Korrektur des Vorsteuerabzugs kann berechnet werden [...] nach dem effektiven Verwendungszweck [...]
Linguistic Context
La correction de la déduction de l’impôt préalable peut être calculée [...] en fonction de l’affectation effective [...]
Linguistic Context
La correzione della deduzione dell’imposta precedente può essere calcolata [...] in base allo scopo effettivo d’utilizzazione [...]
Linguistic Context
The correction of the input tax deduction may be calculated [...] according to effective usage [...]
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.