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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Die für eine Abrechnungsperiode geschuldete Steuer.

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

Attributes

Name
Steuerschuld
Name
tax debt
Name
dette fiscale
Name
debito fiscale
Description
Die für eine Abrechnungsperiode geschuldete Steuer.
Description
Impôt dû pour une période de décompte.
Description
Imposta dovuta per un periodo di rendiconto.
dateModified
2022-04-19T11:54:51.3530000Z
Identifier
96999
URL
https://www.termdat.bk.admin.ch/entry/96999
citation
BG Mehrwertsteuer, Art. 23 Abs. 2 Ziff. 5 (SR 641.20, Stand 2020-01)
citation
LF Imposta sul valore aggiunto, art. 23 cpv. 2 cif. 5 (RS 641.20, stato 2020-01)
citation
FA, Value Added Tax, art. 23 para. 2 no 5 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 23 al. 2 ch. 5 (RS 641.20, état 2022-01)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 15 Abs. 4 (SR 641.20, Stand 2022-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 15 al. 4 (RS 641.20, état 2022-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 15 cpv. 4 (RS 641.20, stato 2022-01)
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
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: 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.