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

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
Eigenverbrauchstatbestand
Name
état de fait constitutif de prestations à soi-même
Name
fattispecie dl consumo proprio
dateModified
2022-04-19T15:36:30.2070000Z
Identifier
97102
URL
https://www.termdat.bk.admin.ch/entry/97102
citation
MWST-Branchen-Infos, 15 Vorsteuerpauschale für Banken, Grundsätzliches (Internet, 2019-04-16)
citation
Infos TVA concernant les secteurs, 15 Forfait d'impôt préalable pour les banques, Principes (Internet, 2019-04-16)
citation
Info IVA concernenti i settori, 15 Regolamentazione forfettaria della deduzione dell'imposta precedente per le banche, Principi (Internet, 2019-04-16)
position
1
Term Note
EXP: nicht unter den Eigenverbrauchstatbestand fallen die ordentlichen Reinigungs-, Reparatur- und Unterhaltsarbeiten
Term Note
EXP: Ne sont pas constitutifs de prestations à soi-même les travaux usuels de nettoyage, de réparation et d'entretien
Term Note
EXP: non formano la fattispecie del consumo proprio i lavori usuali di pulizia, di riparazione e di manutenzione
termNoteCitation
nach MWST-Info, 16 Buchführung und Rechnungsstellung, Vorlage von Belegen und Ermöglichung der Steuerkontrolle (Internet, 2015-05-21)
termNoteCitation
d'après Infos TVA, 16 Comptabilité et facturation, Présentation des justificatifs et facilitation des contrôles fiscaux (Internet, 2019-04-16)
termNoteCitation
secondo Info IVA, 16 Contabilità e fatturazione, Presentazione dei giustificativi e agevolazione dei controlli fiscali (Internet, 2019-04-16)
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.