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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } Reference data, Terminology collection

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
Terminologie der Mehrwertsteuer
Name
Terminologie der Mehrwertsteuer
Name
Terminologie de la taxe sur la valeur ajoutée
Name
Terminologia dell'imposta sul valore aggiunto
Identifier
MWST22
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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
inDefinedTermSet general consumption tax
inDefinedTermSet value added tax
inDefinedTermSet all-phase tax
inDefinedTermSet net all-phase system with input tax deduction
inDefinedTermSet ticket tax
inDefinedTermSet hidden tax
inDefinedTermSet sales tax
inDefinedTermSet import tax
inDefinedTermSet domestic tax
inDefinedTermSet net all-phase tax
inDefinedTermSet supplier of services
inDefinedTermSet supplier
inDefinedTermSet direct owner
inDefinedTermSet business expansion
inDefinedTermSet group member
inDefinedTermSet group taxation
inDefinedTermSet indirect owner
inDefinedTermSet supplier
inDefinedTermSet VAT group
inDefinedTermSet taxable person
inDefinedTermSet taxable person
inDefinedTermSet object of taxation
inDefinedTermSet tax representative
inDefinedTermSet taxable person
inDefinedTermSet recipient of the supply
inDefinedTermSet supply
inDefinedTermSet to be subject to VAT
inDefinedTermSet pass on VAT
inDefinedTermSet partnership without legal personality
inDefinedTermSet institutional beneficiary
inDefinedTermSet individual beneficiary
inDefinedTermSet charitable organisation
inDefinedTermSet non-taxable
inDefinedTermSet non-taxable person
inDefinedTermSet high official of institutional beneficiaries
inDefinedTermSet primary producer
inDefinedTermSet intermediary
inDefinedTermSet customer
inDefinedTermSet recipient of the supply
inDefinedTermSet recipient of services
inDefinedTermSet close person
inDefinedTermSet non-taxable recipient
inDefinedTermSet end user
inDefinedTermSet non-levying
inDefinedTermSet suspensive procedure
inDefinedTermSet cessation of the business activity
inDefinedTermSet constitution of the tax claim
inDefinedTermSet Feststellung der Steuerpflicht
inDefinedTermSet qualifying annual turnover
inDefinedTermSet VAT number
inDefinedTermSet taxable purpose
inDefinedTermSet VAT liability
inDefinedTermSet liable to the tax
inDefinedTermSet collection
inDefinedTermSet transfer of assets
inDefinedTermSet cessation of tax liability
inDefinedTermSet objective tax liability
inDefinedTermSet subjective tax liability
inDefinedTermSet termination of tax liability
inDefinedTermSet commencement of tax liability
inDefinedTermSet destination country principle
inDefinedTermSet double taxation
inDefinedTermSet customer's place of establishment principle
inDefinedTermSet place of activity principle
inDefinedTermSet supplier's place of establishment principle
inDefinedTermSet end use
inDefinedTermSet cost of levying
inDefinedTermSet Gewinnabsicht
inDefinedTermSet passing on of the tax
inDefinedTermSet competitive neutrality
inDefinedTermSet distortion of competition
inDefinedTermSet efficiency of imposition
inDefinedTermSet principle of the place of destination
inDefinedTermSet Swiss customs territory
inDefinedTermSet Swiss territory
inDefinedTermSet abroad
inDefinedTermSet importing state
inDefinedTermSet destination
inDefinedTermSet recipient's location
inDefinedTermSet place of supply of a service
inDefinedTermSet location of the property
inDefinedTermSet place of supply of goods
inDefinedTermSet direct agent
inDefinedTermSet supply made by paying a debt
inDefinedTermSet payment in kind
inDefinedTermSet total turnover
inDefinedTermSet free supply
inDefinedTermSet cross-border passenger transport
inDefinedTermSet internal turnover
inDefinedTermSet indirect agent
inDefinedTermSet reinsurance supply
inDefinedTermSet independent supply
inDefinedTermSet taxable business activity
inDefinedTermSet total taxable turnover
inDefinedTermSet taxable turnover
inDefinedTermSet exchange of goods
inDefinedTermSet turnover
inDefinedTermSet insurance supply
inDefinedTermSet collection supply
inDefinedTermSet export supply
inDefinedTermSet direct export
inDefinedTermSet supply made abroad
inDefinedTermSet delivery of transported goods
inDefinedTermSet replacement delivery
inDefinedTermSet replacement supply
inDefinedTermSet guarantee work
inDefinedTermSet guarantee
inDefinedTermSet free service
inDefinedTermSet home delivery
inDefinedTermSet supply of goods on Swiss territory
inDefinedTermSet supply of goods
inDefinedTermSet non-taxable supply
inDefinedTermSet taxable supply
inDefinedTermSet collective consignment
inDefinedTermSet declaration of subordination
inDefinedTermSet service
inDefinedTermSet Servierleistung
inDefinedTermSet catering service
inDefinedTermSet special tool
inDefinedTermSet renting of goods
inDefinedTermSet good
inDefinedTermSet brokerage service
inDefinedTermSet delivery of dispatched goods
inDefinedTermSet werkvertragliche Lieferung
inDefinedTermSet antique
inDefinedTermSet work of art
inDefinedTermSet collectors' item
inDefinedTermSet exclusion of margin taxation
inDefinedTermSet margin taxation
inDefinedTermSet printed matter
inDefinedTermSet used movable good
inDefinedTermSet sample
inDefinedTermSet commission transaction
inDefinedTermSet chain transaction
inDefinedTermSet transport of goods
inDefinedTermSet transport service
inDefinedTermSet accommodation service
inDefinedTermSet data processing service
inDefinedTermSet supply of services
inDefinedTermSet service supplied abroad
inDefinedTermSet supply on Swiss territory
inDefinedTermSet service package
inDefinedTermSet individual service
inDefinedTermSet supply for consideration
inDefinedTermSet free supply
inDefinedTermSet disposal service
inDefinedTermSet supply service
inDefinedTermSet main supply
inDefinedTermSet ancillary supply
inDefinedTermSet sovereign activity
inDefinedTermSet domestic travel
inDefinedTermSet consumption installation
inDefinedTermSet cultural service
inDefinedTermSet taxable supply of services
inDefinedTermSet supply of transport services
inDefinedTermSet movement
inDefinedTermSet chartering of a means of transport
inDefinedTermSet dispatch of goods
inDefinedTermSet moveable good
inDefinedTermSet immovable good
inDefinedTermSet flat rate for the type of business
inDefinedTermSet permanent withdrawal
inDefinedTermSet own use
inDefinedTermSet taxation of own use
inDefinedTermSet value of own use
inDefinedTermSet subsequent input tax deduction
inDefinedTermSet transfer for a consideration
inDefinedTermSet good put to use
inDefinedTermSet drawing in kind
inDefinedTermSet change in use
inDefinedTermSet staff catering
inDefinedTermSet private share
inDefinedTermSet private requirements
inDefinedTermSet import of goods
inDefinedTermSet imported good
inDefinedTermSet import of goods
inDefinedTermSet acquisition of supplies of services
inDefinedTermSet tax exemption
inDefinedTermSet telecommunication service
inDefinedTermSet turnover exempt from the tax
inDefinedTermSet turnover exempt from the tax
inDefinedTermSet taxable
inDefinedTermSet claim to tax relief
inDefinedTermSet trip abroad
inDefinedTermSet consideration from tourist charges
inDefinedTermSet relief from VAT
inDefinedTermSet exemption threshold
inDefinedTermSet Geschenkzweck
inDefinedTermSet border traffic
inDefinedTermSet ancillary business activity
inDefinedTermSet supply not subject to acquisition tax
inDefinedTermSet turnover not subject to acquisition tax
inDefinedTermSet not taxable
inDefinedTermSet non-taxation
inDefinedTermSet personal use
inDefinedTermSet personal item
inDefinedTermSet accountability report
inDefinedTermSet passenger traffic
inDefinedTermSet returned goods
inDefinedTermSet repayable tax
inDefinedTermSet damages
inDefinedTermSet tax exempt
inDefinedTermSet tax exempt import
inDefinedTermSet tax exempt export
inDefinedTermSet tax exemption
inDefinedTermSet tax relief
inDefinedTermSet re-export
inDefinedTermSet opt for the taxation of supplies
inDefinedTermSet option
inDefinedTermSet option for the taxation of supplies exempt from the tax without credit
inDefinedTermSet steuerbelastet
inDefinedTermSet taxation
inDefinedTermSet transferability
inDefinedTermSet transferred tax
inDefinedTermSet VAT return
inDefinedTermSet monthly return
inDefinedTermSet six-monthly return
inDefinedTermSet net tax rate
inDefinedTermSet quarterly return
inDefinedTermSet notification procedure
inDefinedTermSet self-assessment
inDefinedTermSet duty of confidentiality
inDefinedTermSet succession to tax liability
inDefinedTermSet tax representative
inDefinedTermSet joint liability
inDefinedTermSet register as a taxable person
inDefinedTermSet de-registration as a taxable person
inDefinedTermSet obligation to file a return
inDefinedTermSet obligation to register
inDefinedTermSet retention obligation
inDefinedTermSet obligation to keep records
inDefinedTermSet obligation to provide information
inDefinedTermSet auskunftspflichtig
inDefinedTermSet auskunftspflichtige Drittperson
inDefinedTermSet buch- und belegmässiger Nachweis
inDefinedTermSet accounting obligation
inDefinedTermSet annual billing
inDefinedTermSet transfer with notification procedure
inDefinedTermSet reporting period
inDefinedTermSet refund period
inDefinedTermSet pay the tax
inDefinedTermSet reporting based on the agreed considerations
inDefinedTermSet form of reporting
inDefinedTermSet reporting based on the consideration collected
inDefinedTermSet reporting method
inDefinedTermSet effective reporting method
inDefinedTermSet net tax rate method
inDefinedTermSet gewogener Bruttogewinnzuschlag
inDefinedTermSet combination of supplies
inDefinedTermSet report using the effective method
inDefinedTermSet flat tax rate method
inDefinedTermSet agreed consideration
inDefinedTermSet collected consideration
inDefinedTermSet transfer procedure
inDefinedTermSet approximate determination
inDefinedTermSet effective determination
inDefinedTermSet deductible input tax
inDefinedTermSet allocation key
inDefinedTermSet adjustment of the consideration
inDefinedTermSet reduction in earnings
inDefinedTermSet assessment according to best judgement
inDefinedTermSet mixed use
inDefinedTermSet partial deduction of input tax
inDefinedTermSet reduction of the input tax deduction
inDefinedTermSet plurality of supplies
inDefinedTermSet flat-rate solution
inDefinedTermSet cancellation of the supply of goods
inDefinedTermSet refund of the consideration
inDefinedTermSet recapitalisation payment
inDefinedTermSet acquisition tax
inDefinedTermSet tax assessment
inDefinedTermSet usage
inDefinedTermSet input tax
inDefinedTermSet input tax deduction
inDefinedTermSet correction of the input tax deduction
inDefinedTermSet Abtretungsentgelt
inDefinedTermSet purchase price
inDefinedTermSet expense
inDefinedTermSet exchange repair
inDefinedTermSet consideration
inDefinedTermSet reduction of consideration
inDefinedTermSet export turnover
inDefinedTermSet overall purchase price
inDefinedTermSet aggregate consideration
inDefinedTermSet aggregate supply
inDefinedTermSet overall price
inDefinedTermSet overall selling price
inDefinedTermSet annual turnover
inDefinedTermSet exchange of services
inDefinedTermSet rental consideration
inDefinedTermSet turnover threshold
inDefinedTermSet flat-rate determination
inDefinedTermSet donation
inDefinedTermSet tax assessment basis
inDefinedTermSet individual supply
inDefinedTermSet takeover price
inDefinedTermSet temporary admission
inDefinedTermSet business rate
inDefinedTermSet flat tax rate
inDefinedTermSet to be subject to a tax rate
inDefinedTermSet VAT rate
inDefinedTermSet standard rate
inDefinedTermSet reduced tax rate
inDefinedTermSet special rate
inDefinedTermSet multiplier
inDefinedTermSet to report under the net tax rate method
inDefinedTermSet zero rate
inDefinedTermSet tax rate change
inDefinedTermSet tax rate rise
inDefinedTermSet primary production
inDefinedTermSet to apply margin taxation
inDefinedTermSet reseller
inDefinedTermSet tax refund
inDefinedTermSet processing fee
inDefinedTermSet levying of value added tax
inDefinedTermSet tax payment
inDefinedTermSet minimum refund amount
inDefinedTermSet additional tax
inDefinedTermSet lump sum
inDefinedTermSet final payment
inDefinedTermSet tax claim
inDefinedTermSet subsequent tax collection
inDefinedTermSet tax debt
inDefinedTermSet tax assessment
inDefinedTermSet tax refund
inDefinedTermSet assessment decision
inDefinedTermSet refund of VAT
inDefinedTermSet refund interest
inDefinedTermSet interest rate on refund
inDefinedTermSet interest rate on late payment
inDefinedTermSet set-off
inDefinedTermSet input tax surplus
inDefinedTermSet payment in arrears
inDefinedTermSet tax payable
inDefinedTermSet right to input tax deduction
inDefinedTermSet retention period
inDefinedTermSet request for information
inDefinedTermSet Auskunftserteilung
inDefinedTermSet exemption clause
inDefinedTermSet exclusion of the right to input tax deduction
inDefinedTermSet action requesting payment
inDefinedTermSet decision on an objection
inDefinedTermSet letter of objection
inDefinedTermSet statutory provision
inDefinedTermSet retention period
inDefinedTermSet legal reason
inDefinedTermSet validity
inDefinedTermSet review
inDefinedTermSet application for a tax refund
inDefinedTermSet security
inDefinedTermSet Sicherstellungsverfügung
inDefinedTermSet Sicherungsmassnahme
inDefinedTermSet loss of tax revenue
inDefinedTermSet tax audit
inDefinedTermSet prescription of the tax claim
inDefinedTermSet right of input tax deduction
inDefinedTermSet civil law liability
inDefinedTermSet violation in business operations
inDefinedTermSet evaded tax
inDefinedTermSet Gefährdung der Steuerforderung
inDefinedTermSet unlawful benefit
inDefinedTermSet offence
inDefinedTermSet aircraft management
inDefinedTermSet turnover abroad
inDefinedTermSet collection commission
inDefinedTermSet transitory item
inDefinedTermSet deadline for submission
inDefinedTermSet final buyer
inDefinedTermSet proof of export
inDefinedTermSet voluntary taxation
inDefinedTermSet supply of services on Swiss territory
inDefinedTermSet turnover on Swiss territory
inDefinedTermSet supply recipient
inDefinedTermSet VAT law
inDefinedTermSet VAT system
inDefinedTermSet additional charge
inDefinedTermSet change in practice
inDefinedTermSet clarification of practice
inDefinedTermSet principle of self-assessment
inDefinedTermSet self-assessed tax
inDefinedTermSet special assets
inDefinedTermSet taxability of a supply
inDefinedTermSet Steuerstrafverfahren
inDefinedTermSet pre-supply
inDefinedTermSet assignee
inDefinedTermSet deductible input tax
inDefinedTermSet foreign supplier
inDefinedTermSet foreign taxable person
inDefinedTermSet Bauherrenaufsicht
inDefinedTermSet Eigenverbrauchstatbestand
inDefinedTermSet start-up costs
inDefinedTermSet inländischer Leistungsempfänger
inDefinedTermSet domestic tax representative
inDefinedTermSet group company
inDefinedTermSet group relationship
inDefinedTermSet delivery contract
inDefinedTermSet Register of Taxable Persons
inDefinedTermSet supervisory activity
inDefinedTermSet import document
inDefinedTermSet tax remission
inDefinedTermSet remit the tax
inDefinedTermSet permit the inspection of files
inDefinedTermSet prove by means of accounts and records
inDefinedTermSet ensuring the collection of the tax
inDefinedTermSet regulate the execution
inDefinedTermSet claim the input tax deduction
inDefinedTermSet be subject to the tax
inDefinedTermSet pay the tax in arrears
inDefinedTermSet claim a tax exemption
inDefinedTermSet establish the tax liability
inDefinedTermSet obtain an unlawful befefit
inDefinedTermSet act for the account of another
inDefinedTermSet dispose of a good commercially in one’s own name
inDefinedTermSet act in the name of and for the account of another
inDefinedTermSet culpably cause
inDefinedTermSet submit to VAT tax liability
inDefinedTermSet provide security
inDefinedTermSet maintain confidentiality
inDefinedTermSet supply exempt from the tax without credit
inDefinedTermSet confer entitlement to tax free acquisition
inDefinedTermSet entitle the taxable person to make an input tax deduction
inDefinedTermSet deduct the input tax
inDefinedTermSet be entitled to to make an input tax deduction
inDefinedTermSet endanger the collection of the tax
inDefinedTermSet interrupt the prescriptive period
inDefinedTermSet the prescriptive period is suspended
inDefinedTermSet invoiced domestic tax
inDefinedTermSet accounting
inDefinedTermSet de-registration
inDefinedTermSet export receipt
inDefinedTermSet right to receive information
inDefinedTermSet property location principle
inDefinedTermSet obligation of third parties to provide Information
inDefinedTermSet combination of supplies
inDefinedTermSet non-entrepreneurial domain
inDefinedTermSet export tax exemption
inDefinedTermSet tax-exempt supply
inDefinedTermSet barter transaction
inDefinedTermSet acquirer
inDefinedTermSet seller
inDefinedTermSet entrepreneurial domain
inDefinedTermSet set-off transaction
inDefinedTermSet efficiency of payment
inDefinedTermSet turnover transaction
inDefinedTermSet right to refund of the tax
inDefinedTermSet Ausgangsleistung
inDefinedTermSet Nicht-Entgelt
inDefinedTermSet taxable event
inDefinedTermSet Steuerhehlerei
inDefinedTermSet for consideration
inDefinedTermSet liable to VAT
inDefinedTermSet digital platform
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.