{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA75097391.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA75097391#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA75097391.json"},"dc:title":[{"@value":"\"Steuerpflichtiger\" und Unternehmerbegriff im Umsatzsteuerrecht : die Vorgaben der 6. EG-Richtlinie und das deutsche Recht"}],"dc:creator":"von Marcus M. Blankenheim","dc:publisher":[{"@value":"O. Schmidt"}],"dcterms:extent":"xlv, 377 p.","cinii:size":"21 cm","dc:language":"ger","dc:date":"2005","cinii:ncid":"BA75097391","cinii:ownerCount":"4","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Blankenheim, Marcus M."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BA75097391"}},{"@id":"https://ci.nii.ac.jp/library/FA003148","@type":"foaf:Organization","foaf:name":"島根大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.shimane-u.ac.jp/opac/opac_link/ncid/BA75097391"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA75097391"}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"prism:publicationDate":["2005"],"cinii:note":["Bibliography: p. xxix-xlv"],"dc:subject":["SG:340"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Deutschland+--+Unternehmer+--+Steuerpflichtiger+--+Begriff+--+Umsatzsteuerrecht+--+Europ%C3%A4ische+Union","dc:title":"Deutschland -- Unternehmer -- Steuerpflichtiger -- Begriff -- Umsatzsteuerrecht -- Europäische Union"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA08046916#entity","dc:title":"Schriften zum Umsatzsteuerrecht, Bd. 20","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:3504622202"}]}]}