Consideraçoes sobre a nâo-incidência do ICMS na alienaçao de salvados de sinistros

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cab a2200000   4500</leader>
    <controlfield tag="001">MAP20120003057</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20120131101101.0</controlfield>
    <controlfield tag="008">120130e20111201esp|||p      |0|||b|spa d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">132.1</subfield>
    </datafield>
    <datafield tag="100" ind1=" " ind2=" ">
      <subfield code="0">MAPA20120005174</subfield>
      <subfield code="a">Silva Assunçao, Herlon Carlos da</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Consideraçoes sobre a nâo-incidência do ICMS na alienaçao de salvados de sinistros</subfield>
      <subfield code="c">Herlon Carlos Da Silva Assunçâo</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">Dos elementos constituintes do risco no contrato de seguro, o sinistro, certamente, se faz o menos desejável. É, entretanto, realidade plausível, a qual nós, técnicos da indústria do seguro e resseguro, devemos ter em conta. </subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080584290</subfield>
      <subfield code="a">Contrato de seguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080556495</subfield>
      <subfield code="a">Siniestros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080617448</subfield>
      <subfield code="a">Jurisprudencia de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080624170</subfield>
      <subfield code="a">Derecho financiero y tributario</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080637699</subfield>
      <subfield code="a">Brasil</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="w">MAP20077001250</subfield>
      <subfield code="t">Revista do IRB</subfield>
      <subfield code="d">Rio de Janeiro : Instituto de Resseguros do Brasil, 1976-2011</subfield>
      <subfield code="x">0019-04446</subfield>
      <subfield code="g">01/12/2011 Número 309  - 2011 , p. 39-46</subfield>
    </datafield>
  </record>
</collection>