{"id":24491,"date":"2024-02-07T17:16:42","date_gmt":"2024-02-07T20:16:42","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24491"},"modified":"2024-02-07T17:17:12","modified_gmt":"2024-02-07T20:17:12","slug":"acordao-no-3088-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3088-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3088\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1397\u00aa Sess\u00e3o Ordin\u00e1ria, de 08\/02\/2023<\/li>\n\n\n\n<li>Processo: 030\/013686\/2021 (Espelho do processo 030\/001037\/2018)<\/li>\n\n\n\n<li>Recorrente: &nbsp;Apa Servi\u00e7os e Consultoria Empresarial<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISS. Recurso Volunt\u00e1rio. Auto de Infra\u00e7\u00e3o. A inova\u00e7\u00e3o legislativa que prescreve penalidade mais ben\u00e9fica ao contribuinte deve retroagir, conforme art. 106, II, c do CTN. Redu\u00e7\u00e3o do valor da multa de M1 para M0 conforme art. 121, inciso I, al\u00ednea \u201cc\u201d da Lei Municipal 3.461\/2019. Recurso Volunt\u00e1rio conhecido e parcialmente provido\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor:&nbsp;<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/01\/PROC.13686.21-APA-SERVICOS-E-CONSULTORIA-EMPRESARIAL.pdf\">Ac\u00f3rd\u00e3o 3088\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p> \u201cISS. Recurso Volunt\u00e1rio. Auto de Infra\u00e7\u00e3o. A inova\u00e7\u00e3o legislativa que prescreve penalidade mais ben\u00e9fica ao contribuinte deve retroagir, conforme art. 106, II, c do CTN. Redu\u00e7\u00e3o do valor da multa de M1 para M0 conforme art. 121, inciso I, al\u00ednea \u201cc\u201d da Lei Municipal 3.461\/2019. Recurso Volunt\u00e1rio conhecido e parcialmente provido\u201d.<\/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-24491","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\/24491","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=24491"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24491\/revisions"}],"predecessor-version":[{"id":24492,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24491\/revisions\/24492"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}