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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } zum Vorsteuerabzug berechtigt sein

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
zum Vorsteuerabzug berechtigt sein
Name
be entitled to to make an input tax deduction
Name
avoir droit à la déduction de l’impôt préalable
Name
avere il diritto alla deduzione dell'imposta precedente
dateModified
2022-01-07T10:07:37.6530000Z
Identifier
97143
URL
https://www.termdat.bk.admin.ch/entry/97143
citation
nach BG Mehrwertsteuer, Art. 51 Abs. 2 Bst. a (SR 641.20, Stand 2020-01)
citation
after FA, Value Added Tax, art. 51 para. 2 let. a (SR 641.20, transl., status 2020-01)
citation
d'après LF Taxe sur la valeur ajoutée, art. 51 al. 2 let. a (RS 641.20, état 2020-01)
citation
secondo LF Imposta sul valore aggiunto, art. 51 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 FINANCE
termDomain Taxes
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.