Logo visoto
  1. Home
Page icon

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

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
Normalsatz
Name
standard rate
Name
taux normal
Name
aliquota normale
dateModified
2024-01-03T07:55:22.1352020Z
Identifier
96972
URL
https://www.termdat.bk.admin.ch/entry/96972
citation
BG Mehrwertsteuer, Art. 25 Abs. 1 (SR 641.20, Stand 2024-01)
citation
FA, Value Added Tax, art. 25 para. 1 (SR 641.20, transl., status 2024-01)
citation
LF taxe sur la valeur ajoutée, art. 25 al. 1 (RS 641.20, état 2024-01)
citation
LF imposta sul valore aggiunto, art. 25 cpv. 1 (RS 641.20, stato 2024-01)
position
1
Linguistic Context
Die Steuer beträgt 8,1 Prozent (Normalsatz) [...]
Linguistic Context
L’imposta ammonta al 8,1 per cento (aliquota normale) [...]
Linguistic Context
Le taux de l’impôt est de 8,1 % (taux normal) [...]
Linguistic Context
The tax rate is 8.1 per cent (standard rate) [...]
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 reduced tax rate
seeAlso special rate
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

property subject
seeAlso VAT rate
seeAlso reduced tax rate
seeAlso special rate
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.