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

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
Leistungsbezüger
Name
supply recipient
Name
acquéreur de prestations
Name
acquirente di prestazioni
dateModified
2022-04-19T15:09:46.6870000Z
Identifier
97071
URL
https://www.termdat.bk.admin.ch/entry/97071
citation
FCh, Terminology Section, 2022
citation
MWST-Info, 14 Bezugsteuer, Für die Inlandsteuer steuerpflichtige Leistungsbezüger (Internet, 2018-05-03)
citation
Info TVA, 14 Impôt sur les acquisitions, Acquéreur de prestations assujetti à l'impôt grevant les opérations réalisées sur le territoire suisse (Internet, 2018-05-03)
citation
Info IVA, 14 Imposta sull'acquisto, Per gli acquirenti di prestazioni assoggettati all’imposta sulle prestazioni eseguite sul territorio svizzero (Internet, 2018-05-03)
position
1
Term Note
USG: suggestion
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.