A note that helps to clarify the meaning and/or the use of a concept.
scope note
Sonegação fiscal
Concept
Descaminho
Economia, Finanças e Orçamento públicos
Identifies a concept collection.
memberOf
Membro de
Direito
Crime
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Nota fiscal
Fiscalização tributária
De acordo a Lei 8.137, de 27 de dezembro de 1990, constitui crime contra a ordem tributária suprimir ou reduzir tributo, ou contribuição social e qualquer acessório. (Fonte: BRASIL. Lei n° 8.137, de 27 de dezembro de 1990. Disponível em: < http://www.planalto.gov.br/ccivil_03/leis/l8137.htm>. Acesso em: 06 mai. 2019).
STF, STJ, TCEMG
Crime contra a ordem tributária
Fraude fiscal
Definição
A statement or formal explanation of the meaning of a concept.
definition
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
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.
preferred label
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Obrigação tributária
Crime contra a ordem econômica