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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Freiwillige Zuwendung in der Absicht, den Empfänger oder die Empfängerin zu bereichern ohne Erwartung einer Gegenleistung im mehr­wertsteuerlichen Sinne.

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

Attributes

Name
Spende
Name
donation
Name
don
Name
dono
Description
Freiwillige Zuwendung in der Absicht, den Empfänger oder die Empfängerin zu bereichern ohne Erwartung einer Gegenleistung im mehr­wertsteuerlichen Sinne.
Description
A voluntary contribution with the intention of enriching the recipient without expectation of a consideration in the VAT sense.
Description
Libéralité consentie à un tiers sans qu’aucune contre-prestation au sens de la législation sur la TVA ne soit attendue.
Description
Liberalità fatta senza aspettarsi una controprestazione ai sensi del diritto dell’imposta sul valore aggiunto.
dateModified
2021-12-09T11:51:27.8330000Z
Identifier
96957
URL
https://www.termdat.bk.admin.ch/entry/96957
citation
BG Mehrwertsteuer, Art. 3 Bst. i (SR 641.20, Stand 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 3 let. i (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 3 lett. i (RS 641.20, stato 2020-01)
citation
FA, Value Added Tax, art. 3 let. i (SR 641.20, transl., status 2020-01)
position
1
descriptionCitation
BG Mehrwertsteuer, Art. 3 Bst. i (SR 641.20, Stand 2020-01)
descriptionCitation
LF Imposta sul valore aggiunto, art. 3 lett. i (RS 641.20, stato 2020-01)
descriptionCitation
FA, Value Added Tax, art. 3 let. i (SR 641.20, transl., status 2020-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 3 let. i (RS 641.20, état 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
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.