{"id":24712,"date":"2024-02-08T15:16:29","date_gmt":"2024-02-08T18:16:29","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24712"},"modified":"2024-02-08T15:17:07","modified_gmt":"2024-02-08T18:17:07","slug":"acordao-no-3178-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3178-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3178\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1440\u00aa Sess\u00e3o Ordin\u00e1ria, de 16\/08\/2023<\/li>\n\n\n\n<li>Processo: 030\/029469\/2019<\/li>\n\n\n\n<li>Recorrente: Monte Cortez Educacional S\/S Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cEXCLUS\u00c3O DO SIMPLES NACIONAL \u2013 NOTIFICA\u00c7\u00c3O N\u00ba 10905 \u2013 EXTRAPOLA\u00c7\u00c3O DO TETO LEGAL \u2013 FORMA\u00c7\u00c3O DE GRUPO ECON\u00d4MICO DE FATO \u2013 art.29, I C\/C 3\u00ba, II, \u00a7\u00a7 9\u00ba E 9\u00ba-A E ART. 30, IV, \u201cb\u201d da LC 123\/2006 \u2013 DESMEMBRAMENTO DO PATRIM\u00d4NIO COM CRIA\u00c7\u00c3O DE NOVA EMPRESA \u2013 TRANSFER\u00caNCIA DE PATRIM\u00d4NIO MATERIAL E IMATERIAL COMPROVADO E CONFESSADO NOS AUTOS \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E 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.029469.19-MONTE-CORTEZ-EDUCACIONAL.pdf\">Ac\u00f3rd\u00e3o 3178\/2023.<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ac\u00f3rd\u00e3o<\/strong><\/h2>\n","protected":false},"excerpt":{"rendered":"<p> \u201cEXCLUS\u00c3O DO SIMPLES NACIONAL \u2013 NOTIFICA\u00c7\u00c3O N\u00ba 10905 \u2013 EXTRAPOLA\u00c7\u00c3O DO TETO LEGAL \u2013 FORMA\u00c7\u00c3O DE GRUPO ECON\u00d4MICO DE FATO \u2013 art.29, I C\/C 3\u00ba, II, \u00a7\u00a7 9\u00ba E 9\u00ba-A E ART. 30, IV, \u201cb\u201d da LC 123\/2006 \u2013 DESMEMBRAMENTO DO PATRIM\u00d4NIO COM CRIA\u00c7\u00c3O DE NOVA EMPRESA \u2013 TRANSFER\u00caNCIA DE PATRIM\u00d4NIO MATERIAL E IMATERIAL COMPROVADO E CONFESSADO NOS AUTOS \u2013 RECURSO VOLUNT\u00c1RIO 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-24712","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\/24712","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=24712"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24712\/revisions"}],"predecessor-version":[{"id":24713,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24712\/revisions\/24713"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}