{"id":24533,"date":"2024-02-08T10:23:52","date_gmt":"2024-02-08T13:23:52","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24533"},"modified":"2024-02-08T10:24:20","modified_gmt":"2024-02-08T13:24:20","slug":"acordao-no-3103-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3103-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3103\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1405\u00aa Sess\u00e3o Ordin\u00e1ria, de 22\/03\/2023<\/li>\n\n\n\n<li>Processo: 030\/027717\/2019<\/li>\n\n\n\n<li>Recorrente: Halter Nativa Servi\u00e7os e Com\u00e9rcio Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 N\u00e3o emiss\u00e3o de NFS-e \u2013 Contribuinte que deixou de atender \u00e0s intima\u00e7\u00f5es da Administra\u00e7\u00e3o Tribut\u00e1ria \u2013 Intelig\u00eancia do art. 121, inciso I, al\u00ednea \u201ca\u201d e \u00a73\u00ba do CTM, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00ba 3.461\/19 \u2013 Penalidade limitada a 0,5% do valor da opera\u00e7\u00e3o \u2013 Recurso volunt\u00e1rio conhecido e desprovido\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor: Ac\u00f3rd\u00e3o&nbsp;<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/01\/PROC.-027717.19-HALTERNATIVA-SERVICOS.pdf\">3103\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p> \u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 N\u00e3o emiss\u00e3o de NFS-e \u2013 Contribuinte que deixou de atender \u00e0s intima\u00e7\u00f5es da Administra\u00e7\u00e3o Tribut\u00e1ria \u2013 Intelig\u00eancia do art. 121, inciso I, al\u00ednea \u201ca\u201d e \u00a73\u00ba do CTM, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00ba 3.461\/19 \u2013 Penalidade limitada a 0,5% do valor da opera\u00e7\u00e3o \u2013 Recurso volunt\u00e1rio conhecido e 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-24533","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\/24533","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=24533"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24533\/revisions"}],"predecessor-version":[{"id":24534,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24533\/revisions\/24534"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}