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

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
Sondersatz
Name
special rate
Name
taux spécial
Name
aliquota speciale
dateModified
2024-01-03T07:54:34.6499990Z
Identifier
96978
URL
https://www.termdat.bk.admin.ch/entry/96978
citation
BG Mehrwertsteuer, Art. 25 Abs. 4 (SR 641.20, Stand 2024-01)
citation
FA, Value Added Tax, art. 25 para. 4 (SR 641.20, transl., status 2024-01)
citation
LF Taxe sur la valeur ajoutée, art. 25 al. 4 (RS 641.20, état 2024-01)
citation
LF Imposta sul valore aggiunto, art. 25 cpv. 4 (RS 641.20, stato 2024-01)
position
1
Term Note
EXP: die Steuer auf Beherbergungsleistungen beträgt 3,8 Prozent (Sondersatz); der Sondersatz gilt bis zum 31. Dezember 2020 oder, sofern die Frist nach Artikel 196 Ziffer 14 Absatz 1 Bundesverfassung verlängert wird, bis längstens zum 31. Dezember 2027
Term Note
EXP: the tax on accommodation services is 3.8 per cent (special rate); the special rate applies until 31 December 2020 or, in the event that the time limit in Article 196 number 14 paragraph 1 of the Federal Constitution is extended, until 31 December 2027 at the latest
Term Note
EXP: le taux de l’impôt grevant les prestations du secteur de l’hébergement (taux spécial) est fixé à 3,8 %.; le taux spécial est appliqué jusqu’au 31 décembre 2020 ou, pour autant que le délai prévu à l’art. 196, ch. 14, al. 1, de la Constitution, soit prolongé, jusqu’au 31 décembre 2027 au plus tard
Term Note
EXP: l’imposta sulle prestazioni nel settore alberghiero ammonta al 3,8 per cento (aliquota speciale); l’aliquota speciale si applica sino al 31 dicembre 2020 oppure, qualora il termine di cui all’articolo 196 numero 14 capoverso 1 della Costituzione federale venga prorogato, sino al 31 dicembre 2027 al massimo
termNoteCitation
BG Mehrwertsteuer, Art. 25 Abs. 4 (SR 641.20, Stand 2024-01)
termNoteCitation
FA, Value Added Tax, art. 25 para. 4 (SR 641.20, transl., status 2024-01)
termNoteCitation
LF Taxe sur la valeur ajoutée, art. 25 al. 4 (RS 641.20, état 2024-01)
termNoteCitation
LF Imposta sul valore aggiunto, art. 25 cpv. 4 (RS 641.20, stato 2024-01)
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
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SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.