{"id":12754,"date":"2021-02-17T14:08:38","date_gmt":"2021-02-17T17:08:38","guid":{"rendered":"https:\/\/fazenda.niteroi.rj.gov.br\/site\/?p=12754"},"modified":"2021-02-17T14:08:41","modified_gmt":"2021-02-17T17:08:41","slug":"acordao-no-2013-2018","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2013-2018\/","title":{"rendered":"ACORD\u00c3O N\u00ba 2013\/2018"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>1014\u00ba Sess\u00e3o Ordin\u00e1ria 01\/02\/2018<\/li><li>Processos: 030\/010289\/2017<\/li><li>Recorrente: Claumir Reparos e Montagens Industriais Ltda<\/li><li>Ementa: \u201cRecurso Volunt\u00e1rio &#8211; Auto de infra\u00e7\u00e3o &#8211; N\u00e3o comprova\u00e7\u00e3o de exporta\u00e7\u00e3o de servi\u00e7os &#8211; o mero recebimento de pagamentos em moeda estrangeira por servi\u00e7os prestados n\u00e3o configura exporta\u00e7\u00e3o &#8211; Falta de comprova\u00e7\u00e3o de que os resultados se deram no exterior &#8211; Decad\u00eancia de parte do ISS devido com base na data de emiss\u00e3o dos invoices &#8211; Exclus\u00e3o da base de c\u00e1lculo dos valores referentes \u00e0 compet\u00eancia mar\u00e7o\/2012 &#8211; Intelig\u00eancia dos arts. 150, \u00a7 4\u00ba, cumulado com art. 173, inciso I , do CTN &#8211; Provimento parcial ao Recurso Volunt\u00e1rio.&#8221;<\/li><li>Inteiro Teor:\u00a0<a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2021\/02\/ACORDAO-2013-2018.pdf\">Ac\u00f3rd\u00e3o 2013\/2018<\/a><\/li><li><strong>Enviado\u00a0 ao Secret\u00e1rio de Fazenda de Niter\u00f3i para homologa\u00e7\u00e3o em: 21\/02\/2018.<\/strong><\/li><li>De acordo com\u00a0 o que preceitua o ART. 86 inciso II\u00a0 da Lei 3368\/2018, que estabelece as decis\u00f5es do Conselho ser\u00e3o submetidas a ato homologat\u00f3rio do Secret\u00e1rio de Fazenda.<\/li><li><strong>Data da Homologa\u00e7\u00e3o: 06\/12\/2018.<\/strong><\/li><\/ul>\n\n\n\n<p>Conforme o arquivo que est\u00e1 no link a seguir :\u00a0<a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2021\/02\/HOMOLOGACAO-10289-2017.pdf\">Homologa\u00e7\u00e3o do Prefeito Municipal de Niter\u00f3i<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1014\u00ba Sess\u00e3o Ordin\u00e1ria 01\/02\/2018 Processos: 030\/010289\/2017 Recorrente: Claumir Reparos e Montagens Industriais Ltda Ementa: \u201cRecurso Volunt\u00e1rio &#8211; Auto de infra\u00e7\u00e3o &#8211; N\u00e3o comprova\u00e7\u00e3o de exporta\u00e7\u00e3o de servi\u00e7os &#8211; o mero [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"categories":[131,126],"tags":[],"class_list":["post-12754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acordaos","category-ccn","et-has-post-format-content","et_post_format-et-post-format-standard"],"_links":{"self":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/12754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/comments?post=12754"}],"version-history":[{"count":0,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/12754\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media\/911"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=12754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=12754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=12754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}