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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Phraseology, 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
die Steuerpflicht feststellen
Name
establish the tax liability
Name
déterminer l’assujettissement fiscal
Name
accertare l’assoggettamento fiscale
dateModified
2022-01-06T14:23:43.2070000Z
Identifier
97128
URL
https://www.termdat.bk.admin.ch/entry/97128
citation
nach BG Mehrwertsteuer, Art. 76a Abs. 2 Bst. a (SR 641.20, Stand 2020-01)
citation
after FA, Value Added Tax, art. 76a para. 2 let. a (SR 641.20, transl., status 2020-01)
citation
d'après LF Taxe sur la valeur ajoutée, art. 76a al. 2 let. a (RS 641.20, état 2020-01)
citation
secondo LF Imposta sul valore aggiunto, art. 76a cpv. 2 lett. a (RS 641.20, stato 2020-01)
position
1
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.