has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

Economia, Finanças e Orçamento públicos
type: ConceptGroup
type: NamedIndividual
member: Processo administrativo fiscal

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

Concept
type: Class

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Processo administrativo
type: Concept
type: NamedIndividual
narrower: Processo administrativo fiscal

Processo administrativo fiscal
type: Concept
memberOf: Direito
memberOf: Administração Pública
memberOf: Economia, Finanças e Orçamento públicos
related: Auto de infração
related: Crédito tributário
related: Obrigação tributária
related: Devolução de impostos
type: NamedIndividual
broader: Processo administrativo
scope note: Tem por objetivo a resolução de um conflito de matéria tributária entre o fisco e o contribuinte, geralmente relativo à determinação, exigência ou dispensa do crédito tributário. É regulamentado pelo Decreto nº 70.235, de 6 de março de 1972. @pt-br

Direito
type: ConceptGroup
type: NamedIndividual
member: Processo administrativo fiscal

Administração Pública
type: ConceptGroup
type: NamedIndividual

Auto de infração
type: Concept
type: NamedIndividual
related: Processo administrativo fiscal

Crédito tributário
type: Concept
type: NamedIndividual
related: Processo administrativo fiscal

Obrigação tributária
type: Concept
type: NamedIndividual
related: Processo administrativo fiscal

Devolução de impostos
type: Concept
type: NamedIndividual
related: Processo administrativo fiscal