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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } tax claim at risk

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

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
tax claim at risk
Name
créance fiscale menacée
citation
after FA, Value Added Tax, art. 94 para. 1 let. b (SR 641.20, transl., status 2020-01)
citation
d'après LF Taxe sur la valeur ajoutée, art. 94 al. 1 let. b (RS 641.20, état 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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part Gefährdung der Steuerforderung
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.