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

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } Term Sub-Domain

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
Finanzrecht / Steuerrecht
Name
Financial law and tax law
Name
Droit financier et droit fiscal
Name
Diritto finanziario e diritto fiscale
Identifier
148
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
is part of LAW
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
termDomain Federal Act of 7 October 2005 on the Federal Financial Budget
termDomain Federal Act of 3 October 2003 on Mergers, Demergers, Transformations and Transfers of Assets and Liabilities
termDomain Financial Budget Ordinance of 5 April 2006
termDomain Federal Act of 14 December 1990 on Direct Federal Taxation
termDomain Federal Act of 14 December 1990 on the Harmonisation of Direct Taxation at Cantonal and Communal Levels
termDomain Federal Act of 6 October 2006 on the Beer Tax
termDomain Federal Act of 23 June 2006 on Collective Capital Investment Schemes
termDomain Ordinance of 30 October 1985 on the Fees Charged by the Federal Food Safety and Veterinary Office
termDomain Ordinance of 15 June 2007 on the Beer Tax
termDomain Federal Act of 22 June 2007 on Federal Financial Market Supervision
termDomain Verordnung vom 27. Juni 2012 über die Bescheinigungspflichten bei Mitarbeiterbeteiligungen
termDomain Federal Act of 18 December 2015 on the International Automatic Exchange of Information on Tax Matters
termDomain Ordinance of 23 November 2016 on International Administrative Assistance in Tax Matters
termDomain Ordinance of 23 November 2016 on the Automatic International Exchange of Information on Tax Matters
termDomain wage for working for the family
termDomain principle of discretionary prosecution
termDomain flat-rate tax credit
termDomain tax evasion
termDomain tax fraud
termDomain national currency
termDomain paper money
termDomain patent box
termDomain additional research and development deductions
termDomain Tax reform and AHV financing
termDomain Base Erosion and Profit Shifting
termDomain vertical equalisation measure
termDomain disclosure of hidden reserves
termDomain hidden reserve
termDomain beta factor
termDomain resource potential
termDomain cantonal tax status
termDomain relief restriction
termDomain Forum on Harmful Tax Practices
termDomain counter-financing
termDomain effective profit tax rate
termDomain statutory profit tax rate
termDomain cost compensation
termDomain geographical/topographic cost compensation
termDomain socio-demographic cost compensation
termDomain modified Nexus approach
termDomain fiscal equalization
termDomain principal company
termDomain resource index
termDomain holding company
termDomain domiciliary company
termDomain mixed company
termDomain Swiss Finance Branch
termDomain partial taxation procedure
termDomain transference
termDomain Code of Conduct for business taxation
termDomain tax intermediary
termDomain liquidity assistance loan
termDomain default guarantee
termDomain emergency liquidity assistance loan
termDomain additional liquidity assistance loan
termDomain liquidity assistance loan with a default guarantee
termDomain loss protection guarantee
termDomain emergency liquidity assistance
termDomain Defiskalisationsklausel
termDomain dauernde Geschäftsbeziehung
termDomain Eidgenössische Volksinitiative «für eine Kapitalgewinnsteuer»
termDomain Federal Popular Initiative "Moratorium on taxes"
termDomain Eidgenössische Volksinitiative «Nationalbankgewinne für die AHV»
termDomain reduction of fiscal duties
termDomain Convention of 8 November 1990 on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime
termDomain Verordnung vom 11. August 1999 über das Stabilisierungsprogramm 1998
termDomain Verordnung vom 9. März 2001 über die Anwendung des Steuerharmonisierungsgesetzes im interkantonalen Verhältnis
termDomain Bundesbeschluss vom 20. März 1998 über die Anhebung der Mehrwertsteuersätze für die AHV/IV
termDomain Federal Act of 15 December 2000 on the Coordination und Simplification of the Assessment Procedure for Direct Taxes in Intercantonal Relations
termDomain Bundesgesetz vom 22. Dezember 1999 über die Unzulässigkeit steuerlicher Abzüge von Bestechungsgeldern
termDomain Protokoll vom 17. Dezember 1993 zwischen der Schweizerischen Eidgenossenschaft und dem Vereinigten Königreich von Grossbritannien und Nordirland zur Änderung des am 8. Dezember 1977 in London unterzeichneten Abkommens zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen in der Fassung des am 5. März 1981 in London unterzeichneten Protokolls
termDomain Abkommen vom 17. Dezember 1993 zwischen der Schweizerischen Eidgenossenschaft und dem Vereinigten Königreich von Grossbritannien und Nordirland zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Nachlass- und Erbschaftsteuern
termDomain Abkommen vom 20. Dezember 1996 zwischen der Schweizerischen Eidgenossenschaft und der Republik Venezuela zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
termDomain Abkommen vom 13. Januar 1999 zwischen dem Schweizerischen Bundesrat und der Regierung der Republik Moldova zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
termDomain Abkommen vom 26. April 1999 zwischen dem Schweizerischen Bundesrat und der Regierung der Republik Belarus zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
termDomain Protokoll vom 11. März 1997 zur Änderung des Abkommens zwischen der Schweizerischen Eidgenossenschaft und dem Königreich Dänemark zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen und vom Vermögen
termDomain Protokoll vom 16. Februar 2000 zur Änderung des Abkommens zwischen der Schweizerischen Eidgenossenschaft und der Republik Indien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen
termDomain Abkommen zwischen dem Schweizerischen Bundesrat und der Regierung der Bundesrepublik Deutschland zum Vertrag vom 23. November 1964 über die Einbeziehung der Gemeinde Büsingen am Hochrhein in das schweizerische Zollgebiet betreffend die Ausrichtung eines Anteils der von der Schweiz in ihrem Staatsgebiet und im Gebiet der Gemeinde Büsingen am Hochrhein erhobenen Mehrwertsteuer
termDomain Bundesgesetz vom 19. März 1999 über das Stabilisierungsprogramm 1998
termDomain general consumption tax
termDomain value added tax
termDomain all-phase tax
termDomain net all-phase system with input tax deduction
termDomain ticket tax
termDomain hidden tax
termDomain sales tax
termDomain import tax
termDomain domestic tax
termDomain net all-phase tax
termDomain supplier of services
termDomain supplier
termDomain direct owner
termDomain business expansion
termDomain group member
termDomain group taxation
termDomain indirect owner
termDomain supplier
termDomain VAT group
termDomain taxable person
termDomain taxable person
termDomain object of taxation
termDomain tax representative
termDomain taxable person
termDomain recipient of the supply
termDomain supply
termDomain to be subject to VAT
termDomain pass on VAT
termDomain partnership without legal personality
termDomain institutional beneficiary
termDomain individual beneficiary
termDomain charitable organisation
termDomain non-taxable
termDomain non-taxable person
termDomain intermediary
termDomain customer
termDomain recipient of the supply
termDomain recipient of services
termDomain close person
termDomain non-taxable recipient
termDomain end user
termDomain non-levying
termDomain suspensive procedure
termDomain cessation of the business activity
termDomain constitution of the tax claim
termDomain Feststellung der Steuerpflicht
termDomain qualifying annual turnover
termDomain VAT number
termDomain taxable purpose
termDomain VAT liability
termDomain liable to the tax
termDomain collection
termDomain transfer of assets
termDomain cessation of tax liability
termDomain objective tax liability
termDomain subjective tax liability
termDomain termination of tax liability
termDomain commencement of tax liability
termDomain destination country principle
termDomain double taxation
termDomain customer's place of establishment principle
termDomain place of activity principle
termDomain supplier's place of establishment principle
termDomain end use
termDomain cost of levying
termDomain Gewinnabsicht
termDomain passing on of the tax
termDomain competitive neutrality
termDomain distortion of competition
termDomain efficiency of imposition
termDomain principle of the place of destination
termDomain Swiss customs territory
termDomain Swiss territory
termDomain abroad
termDomain destination
termDomain recipient's location
termDomain place of supply of a service
termDomain location of the property
termDomain place of supply of goods
termDomain direct agent
termDomain supply made by paying a debt
termDomain payment in kind
termDomain total turnover
termDomain free supply
termDomain cross-border passenger transport
termDomain internal turnover
termDomain indirect agent
termDomain reinsurance supply
termDomain independent supply
termDomain taxable business activity
termDomain total taxable turnover
termDomain taxable turnover
termDomain exchange of goods
termDomain turnover
termDomain insurance supply
termDomain collection supply
termDomain export supply
termDomain direct export
termDomain supply made abroad
termDomain delivery of transported goods
termDomain replacement delivery
termDomain replacement supply
termDomain guarantee work
termDomain guarantee
termDomain free service
termDomain home delivery
termDomain supply of goods on Swiss territory
termDomain supply of goods
termDomain non-taxable supply
termDomain taxable supply
termDomain collective consignment
termDomain declaration of subordination
termDomain service
termDomain Servierleistung
termDomain catering service
termDomain special tool
termDomain renting of goods
termDomain good
termDomain brokerage service
termDomain delivery of dispatched goods
termDomain werkvertragliche Lieferung
termDomain antique
termDomain work of art
termDomain collectors' item
termDomain exclusion of margin taxation
termDomain margin taxation
termDomain printed matter
termDomain used movable good
termDomain sample
termDomain commission transaction
termDomain chain transaction
termDomain transport of goods
termDomain transport service
termDomain accommodation service
termDomain data processing service
termDomain supply of services
termDomain service supplied abroad
termDomain supply on Swiss territory
termDomain service package
termDomain individual service
termDomain supply for consideration
termDomain free supply
termDomain disposal service
termDomain supply service
termDomain main supply
termDomain ancillary supply
termDomain sovereign activity
termDomain domestic travel
termDomain consumption installation
termDomain cultural service
termDomain taxable supply of services
termDomain supply of transport services
termDomain movement
termDomain chartering of a means of transport
termDomain dispatch of goods
termDomain moveable good
termDomain immovable good
termDomain flat rate for the type of business
termDomain permanent withdrawal
termDomain own use
termDomain taxation of own use
termDomain value of own use
termDomain subsequent input tax deduction
termDomain transfer for a consideration
termDomain good put to use
termDomain drawing in kind
termDomain change in use
termDomain staff catering
termDomain private share
termDomain private requirements
termDomain import of goods
termDomain imported good
termDomain import of goods
termDomain acquisition of supplies of services
termDomain tax exemption
termDomain telecommunication service
termDomain turnover exempt from the tax
termDomain turnover exempt from the tax
termDomain taxable
termDomain claim to tax relief
termDomain trip abroad
termDomain consideration from tourist charges
termDomain relief from VAT
termDomain exemption threshold
termDomain Geschenkzweck
termDomain border traffic
termDomain ancillary business activity
termDomain supply not subject to acquisition tax
termDomain turnover not subject to acquisition tax
termDomain not taxable
termDomain non-taxation
termDomain personal use
termDomain personal item
termDomain accountability report
termDomain passenger traffic
termDomain returned goods
termDomain repayable tax
termDomain damages
termDomain tax exempt
termDomain tax exempt import
termDomain tax exempt export
termDomain tax exemption
termDomain tax relief
termDomain re-export
termDomain opt for the taxation of supplies
termDomain option
termDomain option for the taxation of supplies exempt from the tax without credit
termDomain steuerbelastet
termDomain taxation
termDomain transferability
termDomain transferred tax
termDomain VAT return
termDomain monthly return
termDomain six-monthly return
termDomain net tax rate
termDomain quarterly return
termDomain notification procedure
termDomain self-assessment
termDomain duty of confidentiality
termDomain succession to tax liability
termDomain tax representative
termDomain joint liability
termDomain register as a taxable person
termDomain de-registration as a taxable person
termDomain obligation to file a return
termDomain obligation to register
termDomain retention obligation
termDomain obligation to keep records
termDomain obligation to provide information
termDomain auskunftspflichtig
termDomain auskunftspflichtige Drittperson
termDomain buch- und belegmässiger Nachweis
termDomain accounting obligation
termDomain annual billing
termDomain transfer with notification procedure
termDomain reporting period
termDomain refund period
termDomain pay the tax
termDomain reporting based on the agreed considerations
termDomain form of reporting
termDomain reporting based on the consideration collected
termDomain reporting method
termDomain effective reporting method
termDomain net tax rate method
termDomain gewogener Bruttogewinnzuschlag
termDomain combination of supplies
termDomain report using the effective method
termDomain flat tax rate method
termDomain agreed consideration
termDomain collected consideration
termDomain transfer procedure
termDomain approximate determination
termDomain effective determination
termDomain deductible input tax
termDomain allocation key
termDomain adjustment of the consideration
termDomain reduction in earnings
termDomain assessment according to best judgement
termDomain mixed use
termDomain partial deduction of input tax
termDomain reduction of the input tax deduction
termDomain plurality of supplies
termDomain flat-rate solution
termDomain cancellation of the supply of goods
termDomain refund of the consideration
termDomain recapitalisation payment
termDomain acquisition tax
termDomain tax assessment
termDomain usage
termDomain input tax
termDomain input tax deduction
termDomain correction of the input tax deduction
termDomain Abtretungsentgelt
termDomain purchase price
termDomain expense
termDomain exchange repair
termDomain consideration
termDomain reduction of consideration
termDomain export turnover
termDomain overall purchase price
termDomain aggregate consideration
termDomain aggregate supply
termDomain overall price
termDomain overall selling price
termDomain annual turnover
termDomain exchange of services
termDomain rental consideration
termDomain turnover threshold
termDomain flat-rate determination
termDomain donation
termDomain tax assessment basis
termDomain individual supply
termDomain takeover price
termDomain temporary admission
termDomain business rate
termDomain flat tax rate
termDomain to be subject to a tax rate
termDomain VAT rate
termDomain standard rate
termDomain reduced tax rate
termDomain special rate
termDomain multiplier
termDomain to report under the net tax rate method
termDomain zero rate
termDomain tax rate change
termDomain tax rate rise
termDomain primary production
termDomain to apply margin taxation
termDomain reseller
termDomain tax refund
termDomain processing fee
termDomain levying of value added tax
termDomain tax payment
termDomain minimum refund amount
termDomain additional tax
termDomain lump sum
termDomain final payment
termDomain tax claim
termDomain subsequent tax collection
termDomain tax debt
termDomain tax assessment
termDomain tax refund
termDomain assessment decision
termDomain refund of VAT
termDomain refund interest
termDomain interest rate on refund
termDomain interest rate on late payment
termDomain set-off
termDomain input tax surplus
termDomain payment in arrears
termDomain tax payable
termDomain right to input tax deduction
termDomain retention period
termDomain request for information
termDomain Auskunftserteilung
termDomain exemption clause
termDomain exclusion of the right to input tax deduction
termDomain action requesting payment
termDomain decision on an objection
termDomain letter of objection
termDomain statutory provision
termDomain retention period
termDomain legal reason
termDomain validity
termDomain review
termDomain application for a tax refund
termDomain security
termDomain Sicherstellungsverfügung
termDomain Sicherungsmassnahme
termDomain loss of tax revenue
termDomain tax audit
termDomain prescription of the tax claim
termDomain right of input tax deduction
termDomain civil law liability
termDomain violation in business operations
termDomain evaded tax
termDomain Gefährdung der Steuerforderung
termDomain unlawful benefit
termDomain offence
termDomain aircraft management
termDomain turnover abroad
termDomain collection commission
termDomain transitory item
termDomain deadline for submission
termDomain final buyer
termDomain proof of export
termDomain voluntary taxation
termDomain supply of services on Swiss territory
termDomain turnover on Swiss territory
termDomain supply recipient
termDomain VAT law
termDomain VAT system
termDomain additional charge
termDomain change in practice
termDomain clarification of practice
termDomain principle of self-assessment
termDomain self-assessed tax
termDomain special assets
termDomain taxability of a supply
termDomain Steuerstrafverfahren
termDomain pre-supply
termDomain assignee
termDomain deductible input tax
termDomain foreign supplier
termDomain foreign taxable person
termDomain Bauherrenaufsicht
termDomain Eigenverbrauchstatbestand
termDomain start-up costs
termDomain inländischer Leistungsempfänger
termDomain domestic tax representative
termDomain group company
termDomain group relationship
termDomain delivery contract
termDomain Register of Taxable Persons
termDomain supervisory activity
termDomain import document
termDomain tax remission
termDomain remit the tax
termDomain permit the inspection of files
termDomain prove by means of accounts and records
termDomain ensuring the collection of the tax
termDomain regulate the execution
termDomain claim the input tax deduction
termDomain be subject to the tax
termDomain pay the tax in arrears
termDomain claim a tax exemption
termDomain establish the tax liability
termDomain obtain an unlawful befefit
termDomain act for the account of another
termDomain dispose of a good commercially in one’s own name
termDomain act in the name of and for the account of another
termDomain culpably cause
termDomain submit to VAT tax liability
termDomain provide security
termDomain maintain confidentiality
termDomain supply exempt from the tax without credit
termDomain confer entitlement to tax free acquisition
termDomain entitle the taxable person to make an input tax deduction
termDomain deduct the input tax
termDomain endanger the collection of the tax
termDomain interrupt the prescriptive period
termDomain the prescriptive period is suspended
termDomain invoiced domestic tax
termDomain accounting
termDomain de-registration
termDomain export receipt
termDomain right to receive information
termDomain property location principle
termDomain obligation of third parties to provide Information
termDomain combination of supplies
termDomain non-entrepreneurial domain
termDomain export tax exemption
termDomain tax-exempt supply
termDomain barter transaction
termDomain acquirer
termDomain seller
termDomain entrepreneurial domain
termDomain set-off transaction
termDomain efficiency of payment
termDomain turnover transaction
termDomain right to refund of the tax
termDomain Ausgangsleistung
termDomain Nicht-Entgelt
termDomain taxable event
termDomain Steuerhehlerei
termDomain for consideration
termDomain default interest
termDomain principal
termDomain criminal law relating to tax offences
termDomain economic offence
termDomain economic crime
termDomain aggravated tax misdemeanour
termDomain Einkunft aus Baurechtsvertrag
termDomain Nachlassdividende
termDomain account book
termDomain casino tax
termDomain Parlamentarische Initiative vom 22. Oktober 1997. Schmiergelder. Steuerliche Nichtanerkennung (Carobbio
termDomain military service exemption tax
termDomain Liquidity Coverage Ratio
termDomain High Quality Liquid Assets
termDomain net stable funding ratio
termDomain Consultative Body on VAT
termDomain Schweizerische Delegation in der gemischten Kommission für die Mehrwertsteuer zwischen der Schweiz und Liechtenstein
termDomain liable to VAT
has part LAW
termDomain public law corporation
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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.