Swiss VAT law | GPTKB 2.0

All labels observed (3)

Label	Occurrences
Swiss VAT Act	1
Swiss VAT law canonical	1
Swiss value added tax law	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 ⓘ
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 ⓘ linked to: Eidgenössische Steuerverwaltung
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

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Swiss customs law → coordinatedWith → Swiss VAT law ⓘ

Federal Act on Customs Duties → relatedTo → Swiss VAT Act ⓘ

linked to: Swiss VAT law

Swiss excise tax law → distinctFrom → Swiss value added tax law ⓘ