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

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
Praxispräzisierung
Name
clarification of practice
Name
précision de la pratique
Name
precisazione della prassi
dateModified
2022-04-19T15:13:51.4130000Z
Identifier
97080
URL
https://www.termdat.bk.admin.ch/entry/97080
citation
FCh, Terminology Section, 2021
citation
MWST-Info, 20 Zeitliche Wirkung von Praxisfestlegungen, Praxispräzisierungen und redaktionelle Anpassungen (Internet, 2020-11-23)
citation
Info TVA, 20 Pratiques de l’AFC: applicabilité temporelle, Précision d’une pratique et modifications d’ordre rédactionnel (Internet, 2020-11-23)
citation
Info IVA, 20 Prassi dell’AFC: applicabilità temporale, Precisazioni della prassi e adeguamenti di carattere redazionale (Internet, 2020-11-23)
position
1
Linguistic Context
Lorsque l’AFC apporte des explications plus détaillées, plus claires, plus précises ou plus approfondies sur une pratique actuelle, on ne parle pas de modification de la pratique, mais de précision de la pratique.
Linguistic Context
Macht die ESTV nähere, deutlichere, präzisere oder weiterführende Ausführungen zu ihrer bisherigen Praxis, handelt es sich nicht um eine Praxisänderung, sondern um eine Praxispräzisierung.
Linguistic Context
Se l’AFC spiega in modo più dettagliato, più chiaro e più preciso o più approfondito una prassi vigente, non si tratta di una modifica della prassi ma di una precisazione della prassi.
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.