{"id":24850,"date":"2024-02-08T17:33:49","date_gmt":"2024-02-08T20:33:49","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24850"},"modified":"2024-07-11T14:29:20","modified_gmt":"2024-07-11T17:29:20","slug":"acordao-no-3233-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3233-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3233\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1457\u00aa Sess\u00e3o Ordin\u00e1ria, de 18\/10\/2023<\/li>\n\n\n\n<li>Processo: 030\/019196\/2019<\/li>\n\n\n\n<li>Recorrente: KF Engenharia Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISSQN \u2013 LAN\u00c7AMENTO \u2013 AUTO DE INFRA\u00c7\u00c3O N\u00ba 56388 \u2013 ERRO MATERIAL \u2013 INDICA\u00c7\u00c3O NOS DOCUMENTOS FISCAIS DO SUBITEM 7.01, QUANDO O CORRETO SERIA 7.05 DA LISTA ANEXA \u00c0 LEI COMPLEMENTAR N\u00ba 116\/2003 \u2013 ASPECTO ESPACIAL DO ISS \u2013 IMPOSTO DEVIDO NO LOCAL DA EDIFICA\u00c7\u00c3O \u2013 EXCE\u00c7\u00c3O A REGRA DO ART. 3\u00ba da LC n\u00ba 116\/03 \u2013 RESPONSABILIDADE TRIBUT\u00c1RIA DO TOMADOR DOS SERVI\u00c7O \u2013 ART. 73, XV, \u00a7 4\u00ba, do CTM (VIGENTE NA \u00c9POCA DO FATO GERADOR) \u2013 RECURSO DE OF\u00cdCIO CONHECIDO E DESPROVIDO\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor:\u00a0<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/Processo-19196-21.pdf\">Ac\u00f3rd\u00e3o 3233\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ISSQN \u2013 LAN\u00c7AMENTO \u2013 AUTO DE INFRA\u00c7\u00c3O N\u00ba 56388 \u2013 ERRO MATERIAL \u2013 INDICA\u00c7\u00c3O NOS DOCUMENTOS FISCAIS DO SUBITEM 7.01, QUANDO O CORRETO SERIA 7.05 DA LISTA ANEXA \u00c0 LEI COMPLEMENTAR N\u00ba 116\/2003 \u2013 ASPECTO ESPACIAL DO ISS \u2013 IMPOSTO DEVIDO NO LOCAL DA EDIFICA\u00c7\u00c3O \u2013 EXCE\u00c7\u00c3O A REGRA DO ART. 3\u00ba da LC n\u00ba 116\/03 \u2013 RESPONSABILIDADE TRIBUT\u00c1RIA DO TOMADOR DOS SERVI\u00c7O \u2013 ART. 73, XV, \u00a7 4\u00ba, do CTM (VIGENTE NA \u00c9POCA DO FATO GERADOR) \u2013 RECURSO DE OF\u00cdCIO 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-24850","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\/24850","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=24850"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24850\/revisions"}],"predecessor-version":[{"id":28225,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24850\/revisions\/28225"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}