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

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
group company
Name
Konzerngesellschaft
Name
société du groupe
Name
società del gruppo
dateModified
2022-04-19T15:44:08.7670000Z
Identifier
97107
URL
https://www.termdat.bk.admin.ch/entry/97107
citation
FCh, Terminology Section, 2006
citation
MWST-Info, 09 Vorsteuerabzug und Vorsteuerkorrekturen, Leistungen zwischen Tochter- und Muttergesellschaft (Internet, 2021-01-11)
citation
Info TVA, 09 Déduction de l'impôt préalable et corrections de la déduction de l'impôt préalable, Prestations entre société mère et filiales (Internet, 2021-01-11)
citation
Info IVA, 09 Deduzione dell’imposta precedente e correzioni della deduzione dell'imposta precedente, Prestazioni tra società affiliata e casa madre (Internet, 2021-01-11)
position
1
Linguistic Context
Bei Leistungen, die von einer Konzerngesellschaft für eine andere Konzerngesellschaft erbracht werden, handelt es sich um Leistungen an eng verbundene Personen.
Linguistic Context
En cas de prestations fournies par une société du groupe pour une autre société du groupe, il s’agit de prestations fournies à des personnes étroitement liées.
Linguistic Context
Le prestazioni eseguite da una società del gruppo per un’altra società del gruppo sono considerate prestazioni a persone strettamente vincolate.
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.