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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Auszahlung des Überschusses an die steuerpflichtige Person, wenn die abziehbaren Vorsteuern die geschuldete Steuer übersteigen.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Steuerrückerstattung
Name
tax refund
Name
remboursement de l'impôt
Name
restituzione dell'imposta
Description
Auszahlung des Überschusses an die steuerpflichtige Person, wenn die abziehbaren Vorsteuern die geschuldete Steuer übersteigen.
Description
Versement de l'excédent à l'assujetti si l'impôt préalable déductible excède l'impôt dû.
Description
Versamento dell'eccedenza al contribuente se le imposte precedenti deducibili superano l'imposta dovuta.
dateModified
2022-04-19T11:39:23.6800000Z
Identifier
96984
URL
https://www.termdat.bk.admin.ch/entry/96984
citation
V Mehrwertsteuer, Art. 57 (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 57 (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 57 (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 57 (RS 641.201, stato 2021-03)
position
1
descriptionCitation
Nach BG Mehrwertsteuer, Art. 88 Abs. 1 (SR 641.20, Stand 2004-12)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 88 al. 1 (RS 641.20, état 2004-12)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 88 cpv. 1 (RS 641.20, stato 2004-12)
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 refund of the tax
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.