{"id":24890,"date":"2024-02-08T18:03:10","date_gmt":"2024-02-08T21:03:10","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24890"},"modified":"2024-02-08T18:04:13","modified_gmt":"2024-02-08T21:04:13","slug":"acordao-no-3250-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3250-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3250\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1464\u00aa Sess\u00e3o Ordin\u00e1ria, de 16\/11\/2023<\/li>\n\n\n\n<li>Processo: 030\/030718\/2019<\/li>\n\n\n\n<li>&nbsp;Recorrente:&nbsp;<strong>Enavi Reparos Navais Ltda<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cISSQN \u2013 RECURSO VOLUNT\u00c1RIO \u2013 FALTA DE RECOLHIMENTO DO TRIBUTO \u2013 POSSIBILIDADE DE CORRE\u00c7\u00c3O PELO IPCA \u2013 EXCLUS\u00c3O DE MULTA FISCAL \u2013 APLICA\u00c7\u00c3O DA LEGISLA\u00c7\u00c3O MAIS BEN\u00c9FICA- NA FORMA DO ART. 106 INCISO II ALINEA C \u2013 CONDI\u00c7\u00c3O DE RESPONSAVEL TRIBUTARIO \u2013 DESCRI\u00c7\u00c3O NO CORPO DA NOTIFICA\u00c7\u00c3O DEDU\u00c7\u00c3O E PRAZO DE PAGAMENTO \u2013 INCID\u00caNCIA DE IMPOSTO LOCAL ONDE S\u00c3O EXERCIDAS AS ATIVIDADES DE PRESTA\u00c7\u00c3O DE SERVI\u00c7OS \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PROVIMENTO PARCIAL\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.030718.19-ENAVIO-REPAROS-NAVAIS-LTDA-Copia.pdf\">Ac\u00f3rd\u00e3o 3250\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISSQN \u2013 RECURSO VOLUNT\u00c1RIO \u2013 FALTA DE RECOLHIMENTO DO TRIBUTO \u2013 POSSIBILIDADE DE CORRE\u00c7\u00c3O PELO IPCA \u2013 EXCLUS\u00c3O DE MULTA FISCAL \u2013 APLICA\u00c7\u00c3O DA LEGISLA\u00c7\u00c3O MAIS BEN\u00c9FICA- NA FORMA DO ART. 106 INCISO II ALINEA C \u2013 CONDI\u00c7\u00c3O DE RESPONSAVEL TRIBUTARIO \u2013 DESCRI\u00c7\u00c3O NO CORPO DA NOTIFICA\u00c7\u00c3O DEDU\u00c7\u00c3O E PRAZO DE PAGAMENTO \u2013 INCID\u00caNCIA DE IMPOSTO LOCAL ONDE S\u00c3O EXERCIDAS AS ATIVIDADES DE PRESTA\u00c7\u00c3O DE SERVI\u00c7OS \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PROVIMENTO PARCIAL\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-24890","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\/24890","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=24890"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24890\/revisions"}],"predecessor-version":[{"id":24892,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24890\/revisions\/24892"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}