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

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/anistiaFiscal>
  skos:prefLabel "Anistia fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

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

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

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

<http://voccade/vce/incentivoFiscal>
  skos:prefLabel "Incentivo fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

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

<http://voccade/vce/imunidadeTributaria>
  skos:prefLabel "Imunidade tributária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

<http://voccade/vce/organizacaoReligiosa>
  skos:prefLabel "Organização religiosa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

<http://voccade/vce/renunciaDeReceita>
  skos:prefLabel "Renúncia de receita"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

<http://voccade/vce/codigoTributarioNacional>
  skos:prefLabel "Código Tributário Nacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

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/categoria/direito>
  skos:prefLabel "Direito"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/simplesNacional>
  skos:prefLabel "Simples nacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .

<http://voccade/vce/isencaoTributaria>
  skos:related <http://voccade/vce/renunciaDeReceita>, <http://voccade/vce/tributo>, <http://voccade/vce/imunidadeTributaria>, <http://voccade/vce/incentivoFiscal>, <http://voccade/vce/anistiaFiscal>, <http://voccade/vce/arrecadacaoDeImpostos>, <http://voccade/vce/simplesNacional>, <http://voccade/vce/codigoTributarioNacional>, <http://voccade/vce/microempresa>, <http://voccade/vce/organizacaoReligiosa> ;
  skos:prefLabel "Isenção tributária"@pt-br ;
  a owl:NamedIndividual, skos:Concept ;
  skos:definition "É a dispensa legal do pagamento do tributo devido. (Fonte: SÃO PAULO. Secretaria da Fazenda. Glossário. Disponível em: <http://www.fazenda.sp.gov.br/educacao_fiscal/pages/Glossario/Glossario.shtm> Acesso em: 26 set 2014)."@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/direito> .

<http://voccade/vce/microempresa>
  skos:prefLabel "Microempresa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/isencaoTributaria> .