Logo visoto
  1. Home
Page icon

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

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
Praxisänderung
Name
change in practice
Name
modifications de la pratique
Name
modifica della prassi
dateModified
2022-04-19T15:11:11.0170000Z
Identifier
97079
URL
https://www.termdat.bk.admin.ch/entry/97079
citation
FCh, Terminology Section, 2006
citation
MWST-Info, 20 Zeitliche Wirkung von Praxisfestlegungen, Einleitung (Internet, 2020-11-23)
citation
d'après Info TVA, 20 Pratiques de l’AFC: applicabilité temporelle, Introduction (Internet, 2020-11-23)
citation
Info IVA, 20 Prassi dell’AFC: applicabilità temporale, Introduzione (Internet, 2020-11-23)
position
1
Linguistic Context
Eine Praxisänderung liegt dann vor, wenn die ESTV ihre bisherige, in einer MWST-Info oder MWST-Branchen-Info bereits publizierte Praxis aufgibt und allenfalls durch eine andere Praxispublikation ersetzt.
Linguistic Context
On parle de modification d’une pratique lorsque l’AFC décide de ne plus appliquer une pratique déjà publiée dans une Info TVA ou dans une Info TVA concernant un secteur et qu’elle remplace éventuellement ces publications par une autre.
Linguistic Context
Una modifica della prassi è data quando l’AFC abbandona una prassi già pubblicata in un’info IVA o in un’info IVA concernente un settore e la sostituisce eventualmente con un’altra.
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.