@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix ns0: <http://aims.fao.org/aos/agrontology#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .

agrovoc:xl_fr_1299519593980
  a skosxl:Label ;
  ns0:isAcronymOf agrovoc:xl_fr_1299519592587 ;
  dc:created "1987-04-14T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "22571"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "tva (taxe)"@fr .

agrovoc:xl_en_1299519594046
  a skosxl:Label ;
  ns0:isAcronymOf agrovoc:xl_en_1299519592518 ;
  dc:created "1987-04-14T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "22571"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "VAT (tax)"@en .

agrovoc:xl_es_1299519594184
  a skosxl:Label ;
  ns0:isAcronymOf agrovoc:xl_es_1299519592539 ;
  dc:created "1987-04-14T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "22571"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Iva (impuesto)"@es .

agrovoc:xl_pt_1299519593857
  a skosxl:Label ;
  ns0:isAcronymOf agrovoc:xl_pt_1299519592835 ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "22571"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Iva"@pt .

agrovoc:xDef_1328252921324
  rdf:value "VAT is tax on exchanges. It is levied on the added value that results from each exchange. It differs from a sales tax because a sales tax is levied on the total value of the exchange."@en ;
  dc:created "2012-02-03T17:03:30Z"^^xsd:dateTime ;
  dc:modified "2012-02-03T17:03:30Z"^^xsd:dateTime ;
  dc:source <http://termportal.fao.org/faoterm/main/start.do> .

agrovoc:xl_fr_1299519592587
  a skosxl:Label ;
  ns0:hasAcronym agrovoc:xl_fr_1299519593980 ;
  dc:created "1981-01-21T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "8153"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "taxe à la valeur ajoutée"@fr .

agrovoc:xl_en_1299519592518
  a skosxl:Label ;
  ns0:hasAcronym agrovoc:xl_en_1299519594046 ;
  dc:created "1981-01-09T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2015-06-09T21:51:51Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "8153"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Value Added Tax"@en .

agrovoc:xl_es_1299519592539
  a skosxl:Label ;
  ns0:hasAcronym agrovoc:xl_es_1299519594184 ;
  dc:created "1981-01-23T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "8153"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Impuesto al valor agregado"@es .

agrovoc:xl_pt_1299519592835
  a skosxl:Label ;
  ns0:hasAcronym agrovoc:xl_pt_1299519593857 ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-06-16T21:24:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "8153"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "imposto sobre o valor acrescentado"@pt .

<http://agrotermos.dados.embrapa.br/agrotermos>
  a owl:owOntology, skos:ConceptScheme ;
  skos:prefLabel "Agrotermos"@es, "Agrotermos"@en, "Agrotermos"@pt-BR .

skos:prefLabel rdfs:comment "A resource has no more than one value of skos:prefLabel per language tag."@en .
agrovoc:c_8153
  a skos:Concept ;
  ns0:isAffectedBy agrovoc:c_25403 ;
  ns0:isIncludedIn agrovoc:c_3836 ;
  dc:created "2012-02-03T17:03:30Z"^^xsd:dateTime ;
  dc:modified "2026-05-20T08:10:11"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:altLabel "Iva"@pt, "Iva (impuesto)"@es, "VAT (tax)"@en, "tva (taxe)"@fr ;
  skos:broader agrovoc:c_7626 ;
  skos:closeMatch <http://purl.org/bncf/tid/14490>, <http://dbpedia.org/resource/Value_added_tax> ;
  skos:definition agrovoc:xDef_1328252921324 ;
  skos:exactMatch <https://data.gesis.org/thesoz/concept_10047145> ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:prefLabel "imposto sobre o valor acrescentado"@pt, "Impuesto al valor agregado"@es, "Value Added Tax"@en, "taxe à la valeur ajoutée"@fr ;
  skosxl:altLabel agrovoc:xl_fr_1299519593980, agrovoc:xl_en_1299519594046, agrovoc:xl_es_1299519594184, agrovoc:xl_pt_1299519593857 ;
  skosxl:prefLabel agrovoc:xl_fr_1299519592587, agrovoc:xl_en_1299519592518, agrovoc:xl_es_1299519592539, agrovoc:xl_pt_1299519592835 .

agrovoc:c_3836
  a skos:Concept ;
  ns0:includes agrovoc:c_8153 ;
  skos:prefLabel "imposto indirecto"@pt, "Tributación indirecta"@es, "indirect taxation"@en, "fiscalité indirecte"@fr .

agrovoc:c_25403
  a skos:Concept ;
  ns0:affects agrovoc:c_8153 ;
  skos:prefLabel "valor acrescentado"@pt, "valeur ajoutée"@fr, "Valor añadido"@es, "value added"@en .

agrovoc:c_7626
  a skos:Concept ;
  skos:narrower agrovoc:c_8153 ;
  skos:prefLabel "Impuesto"@es, "imposto"@pt, "impôt"@fr, "taxes"@en .