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

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
Zahlungsverzug
Name
payment in arrears
Name
retard dans le paiement
Name
pagamento tardivo
dateModified
2022-01-14T10:47:05.4800000Z
Identifier
97009
URL
https://www.termdat.bk.admin.ch/entry/97009
citation
BG Mehrwertsteuer, Art. 94 Abs. 3 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 94 para. 3 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 94 al. 3 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 94 cpv. 3 (RS 641.20, stato 2020-01)
position
1
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
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy 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.