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

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
reduzierter Steuersatz
Name
reduced tax rate
Name
taux réduit
Name
aliquota ridotta
dateModified
2024-01-03T07:50:52.1764860Z
Identifier
96976
URL
https://www.termdat.bk.admin.ch/entry/96976
citation
BG Mehrwertsteuer, Art. 25 Abs. 2 (SR 641.20, Stand 2024-01)
citation
FA, Value Added Tax, art. 25 para. 2 (SR 641.20, transl., status 2024-01)
citation
LF Taxe sur la valeur ajoutée, art. 25 al. 2 (RS 641.20, état 2024-01)
citation
LF Imposta sul valore aggiunto, art. 25 cpv. 2 (RS 641.20, stato 2024-01)
position
1
Linguistic Context
Der reduzierte Steuersatz von 2,6 Prozent findet Anwendung [...]
Linguistic Context
L’imposta ammonta al 2,6 per cento (aliquota ridotta) [...]
Linguistic Context
Le taux réduit de 2,6 % est appliqué [...]
Linguistic Context
The reduced tax rate of 2.6 per cent applies to [...]
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
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 standard 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.