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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Zeitraum, während dessen ein Steuerpflichtiger Geschäftsbücher, Belege, Geschäftspapiere und sonstige Aufzeichnungen ordnungsgemäss aufbewahren muss.

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

Attributes

Name
retention period
Name
Aufbewahrungsfrist
Name
délai de conservation
Name
termine di conservazione
Description
Zeitraum, während dessen ein Steuerpflichtiger Geschäftsbücher, Belege, Geschäftspapiere und sonstige Aufzeichnungen ordnungsgemäss aufbewahren muss.
Description
Délai jusqu'auquel un contribuable doit conserver les livres comptables les pièces justificatives, les papiers d'affaires et autres documents.
Description
Termine fino a quando il contribuente deve conservare debitamente i suoi libri contabili, i giustificativi, le carte d'affari e altri documenti.
dateModified
2022-04-19T14:13:07.2070000Z
Identifier
97027
URL
https://www.termdat.bk.admin.ch/entry/97027
citation
FCh, Terminology Section, 2006
citation
MWST-Info, 16 Buchführung und Rechnungsstellung, Führung und Aufbewahrung der Geschäftsbücher und Belege (Art. 958f OR) (Internet, 2018-06-26)
citation
Info TVA, 16 Comptabilité et facturation, Tenue et conservation des livres et des pièces comptables (art. 958f CO) (Internet, 2018-06-26)
citation
Info IVA, 16 Contabilità e fatturazione, 4.4 Tenuta e conservazione dei libri e dei documenti contabili (art. 958f CO) (Internet, 2018-06-26)
position
1
descriptionCitation
nach BG Mehrwertsteuer, Art. 70 Abs. 2 (SR 641.20, Stand 2022-01)
descriptionCitation
d'après LF Taxe sur la valeur ajoutée, art. 70 al. 2 (RS 641.20, état 2022-01)
descriptionCitation
secondo LF Imposta sul valore aggiunto, art. 70 cpv. 2 (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.