{"id":24883,"date":"2024-02-08T17:59:18","date_gmt":"2024-02-08T20:59:18","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24883"},"modified":"2024-02-08T17:59:58","modified_gmt":"2024-02-08T20:59:58","slug":"acordao-no-3247-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3247-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3247\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1462\u00aa Sess\u00e3o Ordin\u00e1ria, de 08\/11\/2023<\/li>\n\n\n\n<li>Processo: 030\/033182\/2019<\/li>\n\n\n\n<li>&nbsp;Recorrente:&nbsp;<strong>\u201c<\/strong><strong>Konceito WXX St\u00fadio de Beleza Ltda<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa<\/strong>:&nbsp;<strong>\u201cISS \u2013 N\u00c3O EMISS\u00c3O DE NOTA FISCAL ELETR\u00d4NICA (NFS-E) \u2013 RECURSO VOLUNT\u00c1RIO \u2013 AUTO DE INFRA\u00c7\u00c3O \u2013 OBRIGA\u00c7\u00d5ES ACESS\u00d3RIAS \u2013 INCID\u00caNCIA DO ARTIGO 121, INCISO I, AL\u00cdNEA \u201cA\u201d, DA LEI N\u00ba 2.597\/2008 \u2013 REDU\u00c7\u00c3O DA MULTA FISCAL \u2013 APLICA\u00c7\u00c3O DA LEGISLA\u00c7\u00c3O MAIS BEN\u00c9FICA AO CONTRIBUINTE \u2013 INTELIG\u00caNCIA DO ARTIGO 106, INCISO II, AL\u00cdNEA \u201cC\u201d DO CTN \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PARCIALMENTE 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.033182.19-KONCEITO-WXX-STUDIO-DE-BELEZA-LTDA.pdf\">Ac\u00f3rd\u00e3o 3247\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ISS \u2013 N\u00c3O EMISS\u00c3O DE NOTA FISCAL ELETR\u00d4NICA (NFS-E) \u2013 RECURSO VOLUNT\u00c1RIO \u2013 AUTO DE INFRA\u00c7\u00c3O \u2013 OBRIGA\u00c7\u00d5ES ACESS\u00d3RIAS \u2013 INCID\u00caNCIA DO ARTIGO 121, INCISO I, AL\u00cdNEA \u201cA\u201d, DA LEI N\u00ba 2.597\/2008 \u2013 REDU\u00c7\u00c3O DA MULTA FISCAL \u2013 APLICA\u00c7\u00c3O DA LEGISLA\u00c7\u00c3O MAIS BEN\u00c9FICA AO CONTRIBUINTE \u2013 INTELIG\u00caNCIA DO ARTIGO 106, INCISO II, AL\u00cdNEA \u201cC\u201d DO CTN \u2013 RECURSO VOLUNT\u00c1RIO 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-24883","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\/24883","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=24883"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24883\/revisions"}],"predecessor-version":[{"id":24886,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24883\/revisions\/24886"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}