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

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
Gefährdung der Steuerforderung
Name
messa in pericolo del credito fiscale
dateModified
2022-01-03T14:19:17.4230000Z
Identifier
97048
URL
https://www.termdat.bk.admin.ch/entry/97048
citation
BG Mehrwertsteuer, Art. 94 Abs. 1 Bst. b (SR 641.20, Stand 2020-01)
citation
secondo LF Imposta sul valore aggiunto, art. 94 cpv. 1 lett. b (SR 641.20, Stand 2020-01)
position
1
Linguistic Context
[...] if the taxable person is in arrears with the payment of tax or for other reasons it appears probable that the tax claim is at risk [...]
Linguistic Context
[...] se il contribuente è in ritardo con i pagamenti o per altri motivi il credito fiscale appare verosimilmente messo in pericolo [...]
Linguistic Context
[...] si l’assujetti est en retard dans le paiement de l’impôt ou si la créance fiscale paraît menacée pour d’autres motifs [...]
Linguistic Context
[...] sofern die steuerpflichtige Person mit der Steuerentrichtung im Rückstand ist oder andere Gründe eine Gefährdung der Steuerforderung wahrscheinlich erscheinen lassen [...]
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 tax claim at risk
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.