@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#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

humord:c28558
  a skos:Concept, <http://data.ub.uio.no/onto#Topic> ;
  ns0:ccmapperCandidates 14 ;
  ns0:ccmapperState "accepted" ;
  dc:created "2016-07-08T00:00:00"^^xsd:dateTime ;
  dc:identifier "HUME28558" ;
  dc:modified "2025-05-09T10:19:54"^^xsd:dateTime ;
  skos:altLabel "Oms"@nn, "Oms"@nb, "Sales tax"@en, "Omsetjingsavgift"@nn ;
  skos:broader humord:c07826 ;
  skos:definition "Omsetningsavgift er  en avgift som er pålagt omsetningen <SNL>"@nb ;
  skos:editorialNote "Lukket bemerkning: ubo16"@nb ;
  skos:exactMatch <http://dewey.info/class/336.2713/e23/> ;
  skos:inScheme humord: ;
  skos:mappingRelation <http://dewey.info/class/343.0552/e23/>, <http://dewey.info/class/352.44/e23/>, <http://dewey.info/class/336.2713/e23/> ;
  skos:narrower humord:c24608 ;
  skos:prefLabel "Omsetningsavgift"@nb, "Omsettingsavgift"@nn, "Purchase tax"@en ;
  skos:relatedMatch <http://dewey.info/class/352.44/e23/>, <http://dewey.info/class/343.0552/e23/> .

humord:c24608
  a ns0:Topic, skos:Concept ;
  skos:broader humord:c28558 ;
  skos:prefLabel "Meirverdiavgift"@nn, "Value-added tax"@en, "Merverdiavgift"@nb .

ns0:Topic
  a rdfs:Class, owl:Class ;
  rdfs:label "Innholdsbeskrivende emne"@nb, "Topic"@en .

humord:c07826
  a ns0:Topic, skos:Concept ;
  skos:narrower humord:c28558 ;
  skos:prefLabel "Skattar og avgifter"@nn, "Taxes and fees"@en, "Skatter og avgifter"@nb .

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