{"id":18307,"date":"2021-12-13T14:42:36","date_gmt":"2021-12-13T17:42:36","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=18307"},"modified":"2021-12-13T14:55:14","modified_gmt":"2021-12-13T17:55:14","slug":"acordao-no-2539-2020","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2539-2020\/","title":{"rendered":"ACORD\u00c3O N\u00ba 2539\/2020"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>1181\u00ba Sess\u00e3o Ordin\u00e1ria 04\/03\/2020<\/li><li>Processos: 030\/008726\/2017<\/li><li>Recorrente: Lumarj Presta\u00e7\u00e3o de Servi\u00e7os Auxiliares Ltda<\/li><li>Ementa: \u201c Obriga\u00e7\u00e3o acess\u00f3ria &#8211; Auto de Infra\u00e7\u00e3o 051087, de 24\/03\/2017. Aplica\u00e7\u00e3o retroativa da Lei. A ratio essendi do art. 106 do CTN implica que as multas aplicadas por infra\u00e7\u00f5es administrativas tribut\u00e1rias devem seguir o princ\u00edpio da retroatividade da legisla\u00e7\u00e3o mais ben\u00e9fica vigente no momento da execu\u00e7\u00e3o, pelo que independentemente de fato gerador do tributo tenha ocorrido em data anterior a vig\u00eancia da norma sancionat\u00f3ria.&#8221;<\/li><li>Inteiro Teor:&nbsp;<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2021\/12\/ACORDAO-2539-20.pdf\">Ac\u00f3rd\u00e3o 2539\/2020<\/a><\/li><li><strong>Enviado&nbsp; ao Secret\u00e1rio de Fazenda de Niter\u00f3i para homologa\u00e7\u00e3o em: 19\/12\/2020.<\/strong><\/li><li>De acordo com&nbsp; o que preceitua o ART. 86 inciso II&nbsp; 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: 11\/12\/2019.<\/strong><\/li><\/ul>\n\n\n\n<p>Conforme o arquivo que est\u00e1 no link a seguir :\u00a0<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2021\/12\/HOMOLOGACAO-PROC.-008726-17-1.pdf\">Homologa\u00e7\u00e3o da Secret\u00e1ria Municipal <\/a><a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2020\/12\/DIGITALIZACAO-PROC-009530-2018-32-37.pdf\">de<\/a><a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2021\/12\/HOMOLOGACAO-PROC.-008726-17.pdf\"> <\/a><a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2020\/12\/DIGITALIZACAO-PROC-009530-2018-32-37.pdf\">Niter\u00f3i<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1181\u00ba Sess\u00e3o Ordin\u00e1ria 04\/03\/2020 Processos: 030\/008726\/2017 Recorrente: Lumarj Presta\u00e7\u00e3o de Servi\u00e7os Auxiliares Ltda Ementa: \u201c Obriga\u00e7\u00e3o acess\u00f3ria &#8211; Auto de Infra\u00e7\u00e3o 051087, de 24\/03\/2017. Aplica\u00e7\u00e3o retroativa da Lei. A ratio [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"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-18307","post","type-post","status-publish","format-standard","hentry","category-acordaos","category-ccn","et-doesnt-have-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\/18307","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=18307"}],"version-history":[{"count":5,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/18307\/revisions"}],"predecessor-version":[{"id":18316,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/18307\/revisions\/18316"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=18307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=18307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=18307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}