{"id":24493,"date":"2024-02-07T17:18:21","date_gmt":"2024-02-07T20:18:21","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24493"},"modified":"2024-02-07T17:18:56","modified_gmt":"2024-02-07T20:18:56","slug":"acordao-no-3089-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3089-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3089\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1398\u00aa Sess\u00e3o Ordin\u00e1ria, de 08\/02\/2023<\/li>\n\n\n\n<li>Processo: 030\/017775\/2021 (Espelho do processo 030\/006606\/2018)<\/li>\n\n\n\n<li>Recorrente: Atnas Engenharia Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cLAN\u00c7AMENTO DO CR\u00c9DITO TRIBUT\u00c1RIO. ALTERA\u00c7\u00c3O DO CRIT\u00c9RIO JUR\u00cdDICO. IRRETROATIVIDADE. Descabe revisar lan\u00e7amento do cr\u00e9dito tribut\u00e1rio com o intuito de alterar seu crit\u00e9rio jur\u00eddico, aplicando-o a fatos geradores j\u00e1 ocorridos. RECURSO DE OF\u00cdCIO DESPROVIDO\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.-017775.21-ATNAS-ENGENHARIA-LTDA.pdf\">Ac\u00f3rd\u00e3o 3089\/2023<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p> \u201cLAN\u00c7AMENTO DO CR\u00c9DITO TRIBUT\u00c1RIO. ALTERA\u00c7\u00c3O DO CRIT\u00c9RIO JUR\u00cdDICO. IRRETROATIVIDADE. Descabe revisar lan\u00e7amento do cr\u00e9dito tribut\u00e1rio com o intuito de alterar seu crit\u00e9rio jur\u00eddico, aplicando-o a fatos geradores j\u00e1 ocorridos. RECURSO DE OF\u00cdCIO DESPROVIDO\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-24493","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\/24493","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=24493"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24493\/revisions"}],"predecessor-version":[{"id":24494,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24493\/revisions\/24494"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}