Swiss excise tax law
E531338
Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Swiss excise tax law canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5498957 — 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 excise tax law Context triple: [Swiss customs law, coordinatedWith, Swiss excise tax 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.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
D.
SWISS
SWISS is the callsign used by Swiss International Air Lines, the flag carrier airline of Switzerland.
-
E.
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.
- 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 excise tax law Target entity description: Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
-
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.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
D.
SWISS
SWISS is the callsign used by Swiss International Air Lines, the flag carrier airline of Switzerland.
-
E.
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.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
body of legislation
ⓘ
tax law ⓘ |
| aimsTo |
influence consumption of alcohol and tobacco
ⓘ
internalize external costs of certain goods ⓘ secure revenue for the Swiss Confederation ⓘ |
| appliesTo |
alcohol
ⓘ
beer ⓘ certain energy products ⓘ distilled spirits ⓘ manufactured tobacco products ⓘ mineral oils ⓘ tobacco ⓘ |
| appliesWithin | territory of Switzerland ⓘ |
| country | Switzerland ⓘ |
| distinctFrom |
Swiss direct federal tax law
ⓘ
Swiss value added tax law ⓘ
linked to:
Swiss VAT law
|
| enforcedBy |
Federal Customs Administration of Switzerland
ⓘ
linked to:
Federal Customs Administration
Swiss Federal Tax Administration in specific areas ⓘ |
| governs |
excise duties in Switzerland
ⓘ
indirect taxes on specific goods ⓘ |
| legalBasisFor | federal ordinances on excise duties ⓘ |
| legalSystem | Swiss legal system ⓘ |
| levelOfGovernment | federal ⓘ |
| regulates |
administration of excise duties
ⓘ
assessment of excise duties ⓘ collection of excise duties ⓘ control and inspection powers of authorities ⓘ cross-border shopping rules for excisable goods ⓘ denaturing of alcohol ⓘ duty suspension arrangements ⓘ duty-free allowances for travellers ⓘ exemptions from excise duties ⓘ export of excisable goods ⓘ import of excisable goods ⓘ labelling requirements for excisable goods ⓘ manufacture of excisable goods ⓘ movement of excisable goods ⓘ penalties for excise duty violations ⓘ record-keeping obligations for excisable goods ⓘ refunds of excise duties ⓘ registration of excise taxpayers ⓘ small producer reliefs where applicable ⓘ storage of excisable goods ⓘ tariff rates for excise duties ⓘ tax base for excise duties ⓘ tax stamps for tobacco products ⓘ tax warehouses for excisable goods ⓘ taxable events for excise duties ⓘ |
| taxType | indirect tax ⓘ |
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 excise tax law Description of subject: Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.