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

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
Multiplikator
Name
multiplier
Name
multiplicateur
Name
moltiplicatore
dateModified
2022-01-14T09:51:15.4100000Z
Identifier
96970
URL
https://www.termdat.bk.admin.ch/entry/96970
citation
MWSt-Info, 19 Steuersatzänderung per 1. Januar 2018, Multiplikatoren (Internet, 2017-09-25)
citation
FTA, Swiss Tax Statistics, Tax multipliers, deductions and tax rates ([Internet, 2021-10-26](https://www.estv.admin.ch/estv/en/home/fta/tax-statistics/tax-multipliers-deductions-tax-rates.html))
citation
Info TVA, 19 Modification des taux de l’impôt au 1er janvier 2018, Multiplicateurs (Internet, 2017-09-25)
citation
Info IVA, 19 Modifica delle aliquote d’imposta dal 1° gennaio 2018, Moltiplicatori (Internet, 2017-09-25)
position
1
Linguistic Context
Anche i moltiplicatori per il calcolo dell’IVA sugli importi lordi (cifra d’affari IVA inclusa) subiscono una modifica a seguito della riduzione delle aliquote d’imposta [...]
Linguistic Context
Die Multiplikatoren für die Berechnung der MWST bei Bruttobeträgen (Umsatz inkl. Steuer) ändern sich durch die Steuersatzreduktion ebenfalls [...]
Linguistic Context
La réduction des taux d’impôt implique également une modification des multiplicateurs servant au calcul de la TVA à partir des montants bruts [...]
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.