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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Steuer, die in den Bezügen von Waren, Dienstleistungen, Betriebsmitteln und Investitionsgütern sowie in den Gemeinkosten enthalten ist.

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

Attributes

Name
Vorsteuer
Name
input tax
Name
impôt préalable
Name
imposta precedente
Description
Steuer, die in den Bezügen von Waren, Dienstleistungen, Betriebsmitteln und Investitionsgütern sowie in den Gemeinkosten enthalten ist.
Description
Impôt contenu dans les acquisitions de marchandises, de prestations de services, de matériel d'exploitation, de biens d'investissements et dans les frais généraux.
Description
Imposta relativa all'acquisto di merci, prestazioni di servizi, mezzi d'esercizio e beni d'investimento nonché ai costi generali.
dateModified
2022-04-19T07:32:29.5170000Z
Identifier
96928
URL
https://www.termdat.bk.admin.ch/entry/96928
citation
BG Mehrwertsteuer, Art. 28 Abs. 1 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 28 para. 1 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 28 al. 1 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 28 cpv. 1 (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach MWST-Infos, 12 Saldosteuersätze, Grundsätzliches (Internet, 2018-03-23)
descriptionCitation
d'après Info TVA, 12 Taux de la dette fiscale nette Généralités (Internet, 2018-03-23)
descriptionCitation
secondo Info IVA, 12 Aliquote saldo, Principi (Internet, 2018-03-23)
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.