{"id":24859,"date":"2024-02-08T17:38:31","date_gmt":"2024-02-08T20:38:31","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24859"},"modified":"2024-07-11T15:13:10","modified_gmt":"2024-07-11T18:13:10","slug":"acordao-no-3236-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3236-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3236\/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\/019202\/2019<\/li>\n\n\n\n<li>Recorrente: KF Engenharia Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: <\/strong>&#8220;ISSQN &#8211; LAN\u00c7AMENTO &#8211; AUTO DE INFRA\u00c7\u00c3O N\u00ba 56391 &#8211; CONTRIBUINTE DEIXOU DE CONSIDERAR O REGIME DE COMPET\u00caNCIA E ADOTOU A DATA DE EMISS\u00c3O DAS NOTAS FISCAIS PARA REALIZAR A ESCRITURA\u00c7\u00c3O &#8211; DIVERG\u00caNCIA ENTRE OS VALORES MENSAIS CONTABILIZADOS E AS NOTAS EMITIDAS SE ORIGINARAM DE EQU\u00cdVOCO NA FORMA DE ESCRITURAR AS ATIVIDADES REALIZADAS &#8211; RECURSO DE OF\u00cdCIO CONHECIDO E DESPROVIDO.&#8221;<\/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\/01\/PROC.-019215.19-KF-ENGENHARIA-LTDA-Copia.pdf\">Ac\u00f3rd\u00e3o <\/a><a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/Processo-19202-19.pdf\">3236<\/a><a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/01\/PROC.-019215.19-KF-ENGENHARIA-LTDA-Copia.pdf\">\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISSQN \u2013 LAN\u00c7AMENTO \u2013 AUTO DE INFRA\u00c7\u00c3O N\u00ba 56391 \u2013 CONTRIBUINTE QUE DEIXOU DE CONSIDERAR A COMPET\u00caNCIA E CONSIDEROU A DATA DE EMISS\u00c3O DAS NOTAS FISCAIS PARA REALIZAR A ESCRITURA\u00c7\u00c3O \u2013 ERRO DE FATO \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-24859","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\/24859","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=24859"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24859\/revisions"}],"predecessor-version":[{"id":28233,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24859\/revisions\/28233"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}