{"id":24836,"date":"2024-02-08T17:21:19","date_gmt":"2024-02-08T20:21:19","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24836"},"modified":"2024-02-08T17:21:54","modified_gmt":"2024-02-08T20:21:54","slug":"acordao-no-3227-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3227-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3227\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1455\u00aa Sess\u00e3o Ordin\u00e1ria, de 18\/10\/2023<\/li>\n\n\n\n<li>Processo: 030\/011140\/2021<\/li>\n\n\n\n<li>Recorrente: Tranship Transportes Mar\u00edtimos Ltda&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Aspecto material \u2013 Presta\u00e7\u00e3o dos servi\u00e7os descritos no subitem 20.01 do Anexo III do CTM \u2013 Pr\u00e9vio pagamento do tributo demonstrado por documentos fiscais, cont\u00e1beis e comerciais acostados aos autos no curso do procedimento \u2013 Insubsist\u00eancia da autua\u00e7\u00e3o \u2013 Recurso conhecido e 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.-011140.21.pdf\">Ac\u00f3rd\u00e3o 3227\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Aspecto material \u2013 Presta\u00e7\u00e3o dos servi\u00e7os descritos no subitem 20.01 do Anexo III do CTM \u2013 Pr\u00e9vio pagamento do tributo demonstrado por documentos fiscais, cont\u00e1beis e comerciais acostados aos autos no curso do procedimento \u2013 Insubsist\u00eancia da autua\u00e7\u00e3o \u2013 Recurso conhecido e 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-24836","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\/24836","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=24836"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24836\/revisions"}],"predecessor-version":[{"id":24837,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24836\/revisions\/24837"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}