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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } droit à la déduction de l'impôt préalable

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
droit à la déduction de l'impôt préalable
Name
diritto alla deduzione dell'imposta precedente
Name
Vorsteuerabzugsrecht
Name
right of input tax deduction
dateModified
2022-01-03T13:58:42.1870000Z
Identifier
97044
URL
https://www.termdat.bk.admin.ch/entry/97044
citation
V Mehrwertsteuer, Art. 152 Abs. 1 Bst. a (SR 641.201, Stand 2021-03)
citation
O Value Added Tax, art. 152 para. 1 let. a (SR 641.201, transl., status 2021-03)
citation
O Taxe sur la valeur ajoutée, art. 152 al. 1 let. a (RS 641.201, état 2021-03)
citation
O Imposta sul valore aggiunto, art. 152 cpv. 1 lett. a (RS 641.201, stato 2021-03)
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
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.