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

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
Steuerbemessungsgrundlage
Name
tax assessment basis
Name
base de calcul de l'impôt
Name
base di calcolo d'imposta
dateModified
2022-04-19T08:31:12.1800000Z
Identifier
96958
URL
https://www.termdat.bk.admin.ch/entry/96958
citation
BG Mehrwertsteuer, Art. 54 Abs. 4 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 54 para. 4 (SR 641.20, transl., status 2019-01)
citation
LF Taxe sur la valeur ajoutée, art. 54 al. 4 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 54 cpv. 4 (RS 641.20, stato 2020-01)
position
1
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 Bemessungsgrundlage
has part assessment basis
has part base de calcul
has part base di calcolo
has part Berechnungsgrundlage
Reliability code Linguistic/formal check completed
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.