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

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
Gesetzesbestimmung
Name
statutory provision
Name
disposition légale
Name
disposizione di legge
dateModified
2021-04-12T16:51:08.5730000Z
Identifier
97026
URL
https://www.termdat.bk.admin.ch/entry/97026
citation
BG Mehrwertsteuer, Art. 83 Abs. 5 (SR 641.20, Stand 2020-01)
citation
FTA, Federal Council brings revised Value Added Tax Act into force ([Internet, 2017-06-02](https://www.estv.admin.ch/estv/en/home/die-estv/medien/nsb-news_list.msg-id-66940.html))
citation
AFC, Le Conseil fédéral met en vigueur la loi révisée sur la TVA ([Internet, 2017-06-02](https://www.estv.admin.ch/estv/fr/home/die-estv/medien/nsb-news_list.msg-id-66940.html))
citation
LF Imposta sul valore aggiunto, art. 83 cpv. 5 (RS 641.20, stato 2020-01)
position
1
Linguistic Context
Das Einspracheverfahren ist trotz Rückzugs der Einsprache weiterzuführen, wenn Anhaltspunkte dafür vorliegen, dass die angefochtene Verfügung den massgebenden Gesetzesbestimmungen nicht entspricht.
Linguistic Context
La procedura di reclamo è continuata anche in caso di ritiro del reclamo, se vi sono indizi che fanno supporre che la decisione impugnata non sia conforme alle disposizioni di legge determinanti.
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 legal provision
Reliability code Linguistic/formal check completed
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.