Swiss VAT law
E531337
Swiss VAT law is the legal framework that governs the assessment, collection, and administration of value-added tax in Switzerland.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Swiss VAT law canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5498956 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Swiss VAT law Context triple: [Swiss customs law, coordinatedWith, Swiss VAT law]
-
A.
Swiss customs law
Swiss customs law is the body of Swiss federal legislation and regulations governing the import, export, transit, and taxation of goods across Switzerland’s customs territory and its associated enclaves.
-
B.
Swiss customs administration
The Swiss customs administration is the federal authority responsible for overseeing customs, border control, and the enforcement of trade and fiscal regulations in Switzerland.
-
C.
Swiss Civil Code
The Swiss Civil Code is a foundational body of private law in Switzerland that systematically regulates areas such as family law, inheritance, property, and obligations, and has served as a model for civil codes in several other countries.
-
D.
Swiss Criminal Procedure Code
The Swiss Criminal Procedure Code is the nationwide legal framework that standardizes how criminal investigations, prosecutions, and trials are conducted across all Swiss cantons.
-
E.
SWISS
SWISS is the callsign used by Swiss International Air Lines, the flag carrier airline of Switzerland.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Swiss VAT law Target entity description: Swiss VAT law is the legal framework that governs the assessment, collection, and administration of value-added tax in Switzerland.
-
A.
Swiss customs law
Swiss customs law is the body of Swiss federal legislation and regulations governing the import, export, transit, and taxation of goods across Switzerland’s customs territory and its associated enclaves.
-
B.
Swiss customs administration
The Swiss customs administration is the federal authority responsible for overseeing customs, border control, and the enforcement of trade and fiscal regulations in Switzerland.
-
C.
Swiss Civil Code
The Swiss Civil Code is a foundational body of private law in Switzerland that systematically regulates areas such as family law, inheritance, property, and obligations, and has served as a model for civil codes in several other countries.
-
D.
Swiss Criminal Procedure Code
The Swiss Criminal Procedure Code is the nationwide legal framework that standardizes how criminal investigations, prosecutions, and trials are conducted across all Swiss cantons.
-
E.
SWISS
SWISS is the callsign used by Swiss International Air Lines, the flag carrier airline of Switzerland.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
public law
ⓘ
tax law ⓘ |
| aimsTo |
ensure neutrality of taxation for businesses
ⓘ
prevent tax evasion and avoidance in VAT ⓘ secure federal tax revenue ⓘ |
| appliesInJurisdiction | Switzerland NERFINISHED ⓘ |
| appliesTo |
domestic businesses in Switzerland
ⓘ
foreign businesses with taxable supplies in Switzerland ⓘ importation of goods into Switzerland ⓘ public authorities when carrying out economic activities ⓘ supply of goods in Switzerland ⓘ supply of services in Switzerland ⓘ |
| basedOnPrinciple |
destination principle for cross-border supplies
ⓘ
neutrality of VAT ⓘ taxation of consumption ⓘ |
| defines |
VAT accounting methods
ⓘ
VAT invoicing requirements ⓘ VAT rates ⓘ VAT registration obligations ⓘ VAT return filing obligations ⓘ administrative procedures for VAT assessments ⓘ appeal procedures in VAT matters ⓘ correction of VAT returns ⓘ exempt supplies ⓘ input tax deduction rules ⓘ interest on late payment of VAT ⓘ payment deadlines for VAT ⓘ penalties for VAT non-compliance ⓘ place of supply rules ⓘ statute of limitations for VAT claims ⓘ taxable person for VAT purposes ⓘ taxable supplies ⓘ zero-rated supplies ⓘ |
| enforcedBy | Federal Tax Administration of Switzerland NERFINISHED ⓘ |
| governs |
administration of VAT
ⓘ
assessment of VAT ⓘ collection of VAT ⓘ |
| harmonizedWith | Swiss federal fiscal policy ⓘ |
| languageOfDocument |
French
ⓘ
German ⓘ Italian ⓘ |
| legalBasisFor | federal value-added tax in Switzerland ⓘ |
| providesFor |
special schemes for agriculture and forestry
ⓘ
special schemes for non-profit organizations ⓘ special schemes for small enterprises ⓘ special schemes for travel agencies ⓘ |
| regulates | value-added tax in Switzerland ⓘ |
| subjectTo |
amendment by the Swiss Federal Assembly
ⓘ
interpretation by Swiss courts ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Swiss VAT law Description of subject: Swiss VAT law is the legal framework that governs the assessment, collection, and administration of value-added tax in Switzerland.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.