{"id":24668,"date":"2024-02-08T13:22:41","date_gmt":"2024-02-08T16:22:41","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24668"},"modified":"2024-02-08T13:23:40","modified_gmt":"2024-02-08T16:23:40","slug":"acordao-no-3165-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3165-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3165\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1430\u00aa Sess\u00e3o Ordin\u00e1ria, de 28\/06\/2023<\/li>\n\n\n\n<li>Processo: 030\/024919\/2019<\/li>\n\n\n\n<li>Recorrente: Sanfer Consulting And Training Eirelli<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Aspecto espacial \u2013 Legitimidade do Munic\u00edpio de Niter\u00f3i para exigir o imposto \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013 Multa fiscal \u2013 Intelig\u00eancia do art. 120, caput, do CTM, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00ba 3.461\/19 \u2013 Retroatividade da lei mais ben\u00e9fica ao infrator \u2013 Incid\u00eancia do art. 106, II, CTN \u2013 Recurso conhecido e parcialmente provido\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor:<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/01\/PROC.-024919.19-SAMFER-CONSULTORIA-AND-TRAINING.pdf\">&nbsp;Ac\u00f3rd\u00e3o 3165\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Aspecto espacial \u2013 Legitimidade do Munic\u00edpio de Niter\u00f3i para exigir o imposto \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013 Multa fiscal \u2013 Intelig\u00eancia do art. 120, caput, do CTM, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00ba 3.461\/19 \u2013 Retroatividade da lei mais ben\u00e9fica ao infrator \u2013 Incid\u00eancia do art. 106, II, CTN \u2013 Recurso 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-24668","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\/24668","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=24668"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24668\/revisions"}],"predecessor-version":[{"id":24674,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24668\/revisions\/24674"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}