@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix humord: <http://data.ub.uio.no/humord/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix ns0: <http://data.ub.uio.no/onto#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<http://data.ub.uio.no/onto#Topic>
  a rdfs:Class, owl:Class ;
  rdfs:label "Innholdsbeskrivende emne"@nb, "Topic"@en .

humord:
  a skos:ConceptScheme ;
  rdfs:label "Humord"@nb .

humord:c28558
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  skos:narrower humord:c24608 ;
  skos:prefLabel "Omsettingsavgift"@nn, "Purchase tax"@en, "Omsetningsavgift"@nb .

humord:c24608
  a <http://data.ub.uio.no/onto#Topic>, skos:Concept ;
  ns0:ccmapperCandidates 11 ;
  ns0:ccmapperState "accepted" ;
  dc:created "2016-07-08T00:00:00"^^xsd:dateTime ;
  dc:identifier "HUME24608" ;
  dc:modified "2025-05-11T20:33:42"^^xsd:dateTime ;
  skos:altLabel "Merverdiavgifter"@nb, "Meirverdiavgifter"@nn, "Meirverdiskatt"@nn, "VAT"@en, "Mva."@nn, "Mva."@nb, "Merverdiskatt"@nb, "Moms"@nn, "Moms"@nb ;
  skos:broader humord:c28558 ;
  skos:definition "Avgift til staten på salg av varer og tjenester i alle ledd <BOB>"@nb ;
  skos:editorialNote "Lukket bemerkning: ubo16"@nb ;
  skos:exactMatch <http://dewey.info/class/336.2714/e23/> ;
  skos:inScheme humord: ;
  skos:mappingRelation <http://dewey.info/class/336.2714/e23/>, <http://dewey.info/class/343.055/e23/>, <http://dewey.info/class/352.44/e23/> ;
  skos:prefLabel "Value-added tax"@en, "Merverdiavgift"@nb, "Meirverdiavgift"@nn ;
  skos:relatedMatch <http://dewey.info/class/352.44/e23/>, <http://dewey.info/class/343.055/e23/> .