Logo visoto
  1. Home
Page icon

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

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
Mehrwertsteuersatz
Name
VAT rate
Name
taux de la taxe sur la valeur ajoutée
Name
aliquota d'imposta sul valore aggiunto
dateModified
2024-01-03T07:52:02.0450250Z
Identifier
96969
URL
https://www.termdat.bk.admin.ch/entry/96969
citation
ESTV, Wer trägt die Steuerlast, 2011, S. 17 ([Internet, 2020-07-07](https://tinyurl.com/dhb2dmuu))
citation
HM Customs and Excise, Notice 700, The VAT Guide, April 2002, p. 42
citation
AFC, Evolution des taux applicables à la TVA ([Internet, 2018-02-27](https://www.estv.admin.ch/estv/fr/home/mehrwertsteuer/fachinformationen/steuersaetze/entwicklung-mwst.html))
citation
CF, Il Consiglio federale respinge l’iniziativa popolare di Gastrosuisse ([Internet, 2012-03-02](https://www.admin.ch/gov/it/pagina-iniziale/documentazione/comunicati-stampa.msg-id-43622.html))
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
seeAlso standard rate
seeAlso reduced tax rate
seeAlso special rate
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part MWST-Satz
has part tax rate
has part taux de la TVA
has part aliquota IVA
has part Steuersatz
has part taux de l'impôt
has part aliquota d'imposta
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.