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

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

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

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

<http://voccade/vce/processoAdministrativoFiscal>
  ns0:memberOf <http://voccade/vce/categoria/direito>, <http://voccade/vce/categoria/administracaoPublica>, <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:related <http://voccade/vce/autoDeInfracao>, <http://voccade/vce/creditoTributario>, <http://voccade/vce/obrigacaoTributaria>, <http://voccade/vce/devolucaoDeImpostos> ;
  a skos:Concept, owl:NamedIndividual ;
  skos:prefLabel "Processo administrativo fiscal"@pt-br ;
  skos:broader <http://voccade/vce/processoAdministrativo> ;
  skos:scopeNote "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 .

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

<http://voccade/vce/autoDeInfracao>
  skos:prefLabel "Auto de infração"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/processoAdministrativoFiscal> .

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

<http://voccade/vce/categoria/administracaoPublica>
  skos:prefLabel "Administração Pública"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

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

<http://voccade/vce/categoria/direito>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Direito"@pt-br ;
  skos:member <http://voccade/vce/processoAdministrativoFiscal> .