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

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

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

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

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

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

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

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 .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/impostoDeExportacao>
  skos:prefLabel "Imposto de exportação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fatoGerador> .

<http://voccade/vce/elisaoFiscal>
  skos:prefLabel "Elisão fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fatoGerador> .

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:related <http://voccade/vce/iss>, <http://voccade/vce/iof>, <http://voccade/vce/iptu>, <http://voccade/vce/icms>, <http://voccade/vce/impostoDeExportacao>, <http://voccade/vce/devolucaoDeImpostos>, <http://voccade/vce/itbi>, <http://voccade/vce/itr>, <http://voccade/vce/ipi>, <http://voccade/vce/obrigacaoTributaria>, <http://voccade/vce/impostoDeRenda>, <http://voccade/vce/elisaoFiscal>, <http://voccade/vce/tributo> ;
  skos:definition "Constitui a situação genérica e abstrata descrita em lei que uma vez concretizada faz surgir a obrigação tributária. (Fonte: HARADA, Kiyoshi. Fato gerador da obrigação tributária: noção fundamental. Revista Jus Navigandi, Teresina, ano 20, n. 4317, 27 abr. 2015. Disponível em: <https://jus.com.br/artigos/38417>. Acesso em: 11 nov. 2019.)"@pt-br ;
  a owl:NamedIndividual, skos:Concept ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:prefLabel "Fato gerador"@pt-br .

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

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

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

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

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

<http://voccade/vce/obrigacaoTributaria>
  skos:prefLabel "Obrigação tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fatoGerador> .

<http://voccade/vce/impostoDeRenda>
  skos:prefLabel "Imposto de renda"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fatoGerador> .