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

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
Nullsatz
Name
zero rate
Name
taux zéro
Name
aliquota zero
dateModified
2021-04-08T15:17:47.1630000Z
Identifier
96973
URL
https://www.termdat.bk.admin.ch/entry/96973
citation
Camenzind/Honauer/Vallender, Handbuch Mehrwertsteuergesetz, 2003, Rz. 879
citation
HM Customs and Excise, Notice 700, The VAT Guide, April 2002, p. 22
citation
([Arrêt du Tribunal fédéral, activité exclue du champ de l'impôt, 2003-07-30, Internet](http://www.estv.admin.ch/data/mwst/f/urteile/bg/300703.pdf))
citation
CF, Rapporto, miglioramenti dell'IVA, 2005, p. 49
position
1
Linguistic Context
Man spricht deshalb in der Praxis auch vom sogenannten Nullsatz oder von der echten Steuerbefreiung.
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 echte Steuerbefreiung
has part tarif nul
has part esenzione propria
has part echte Befreiung
has part exonération proprement dite
has part véritable franchise d'impôt
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.