@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00860418v1> a dcat:Dataset ;
    dct:identifier "hal-00860418" ;
    dct:issued "2026-05-09T19:19:32.138527"^^xsd:dateTime ;
    dct:language "fr" ;
    dct:modified "2026-05-09T19:19:32.138531"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "Territorialité de l'impôt sur les sociétés - Le domaine ratione personae de cet impôt, résultant de l'application de l'article 206, 1 du Code général des impôts" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00860418v1/resource/088592f4-fb33-47b2-83d4-84efae5fe913> ;
    dcat:keyword "book-sections",
        "fiscalite",
        "impot-sur-les-societes",
        "infoeu-reposemanticsbookpart",
        "shsdroithumanities-and-social-scienceslaw",
        "territorialite" ;
    dcat:landingPage <Mélanges%20en%20l%27honneur%20de%20Maurice%20Cozian> .

<Mélanges%20en%20l%27honneur%20de%20Maurice%20Cozian> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00860418v1/resource/088592f4-fb33-47b2-83d4-84efae5fe913> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-09T19:19:32.139680"^^xsd:dateTime ;
    dct:modified "2026-05-09T19:19:32.131293"^^xsd:dateTime ;
    dct:title "Territorialité de l'impôt sur les sociétés - Le domaine ratione personae de cet impôt, résultant de l'application de l'article 206, 1 du Code général des impôts" ;
    dcat:accessURL <https://univ-lyon3.hal.science/hal-00860418> .

<https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> a foaf:Agent ;
    foaf:name "test_moissonnage_selune" .