@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .

<http://voccade/vce/imposto>
  skos:prefLabel "Imposto"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

<http://voccade/vce/tributo>
  skos:prefLabel "Tributo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/administracaoTributaria>
  skos:prefLabel "Administração tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

<http://voccade/vce/processoAdministrativoFiscal>
  skos:prefLabel "Processo administrativo fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

<http://purl.org/umu/uneskos#memberOf>
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

<http://voccade/vce/arrecadacaoDeImpostos>
  skos:prefLabel "Arrecadação de impostos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/retencaoDeImpostos>
  skos:prefLabel "Retenção de impostos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

<http://voccade/vce/arrecadacaoDaReceita>
  skos:prefLabel "Arrecadação da receita"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "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."@en ;
  rdfs:label "preferred label"@en .

<http://voccade/vce/fatoGerador>
  skos:prefLabel "Fato gerador"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

<http://voccade/vce/creditoTributario>
  skos:prefLabel "Crédito tributário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "The range of skos:altLabel is the class of RDF plain literals."@en, "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en ;
  rdfs:label "alternative label"@en, "Termo alternativo"@pt-br .

<http://voccade/vce/devolucaoDeImpostos>
  skos:related <http://voccade/vce/arrecadacaoDeImpostos>, <http://voccade/vce/processoAdministrativoFiscal>, <http://voccade/vce/imposto>, <http://voccade/vce/arrecadacaoDaReceita>, <http://voccade/vce/tributo>, <http://voccade/vce/erario>, <http://voccade/vce/administracaoTributaria>, <http://voccade/vce/retencaoDeImpostos>, <http://voccade/vce/fatoGerador>, <http://voccade/vce/creditoTributario> ;
  skos:altLabel "Taxation repayable"@en, "Devoluciones de impuestos"@es ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:scopeNote "Mecanismo previsto na legislação tributária destinado ao ressarcimento ou restituição, ao contribuinte, de valores recolhidos superiores ao montante devido ou de créditos fiscais acumulados ou da incorrência de um fato gerador presumido pela administração tributária e não realizado pelo contribuinte."@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:prefLabel "Devolução de impostos"@pt-br .

<http://voccade/vce/erario>
  skos:prefLabel "Erário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/devolucaoDeImpostos> .