{"id":24916,"date":"2024-02-08T18:21:17","date_gmt":"2024-02-08T21:21:17","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24916"},"modified":"2024-02-08T18:21:50","modified_gmt":"2024-02-08T21:21:50","slug":"acordao-no-3262-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3262-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3262\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1468\u00aa Sess\u00e3o Ordin\u00e1ria, de 05\/12\/2023<\/li>\n\n\n\n<li>Processo: 030\/003868\/2022<\/li>\n\n\n\n<li>&nbsp;Recorrente:&nbsp;<strong>Paniza Solu\u00e7\u00f5es de Seguran\u00e7a Integradas Ltda<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa<\/strong>:&nbsp;<strong>\u201c<\/strong><strong>ISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os descritos no subitem 31.01 do Anexo III do CTM (\u201cservi\u00e7os t\u00e9cnicos em edifica\u00e7\u00f5es, eletr\u00f4nica, eletrot\u00e9cnica, mec\u00e2nica e telecomunica\u00e7\u00f5es\u201d) \u2013 Intelig\u00eancia do art. 1\u00ba, \u00a72\u00ba, da LC n\u00ba 116\/03 \u2013 Unidade contratual incind\u00edvel que atrai a aplica\u00e7\u00e3o do crit\u00e9rio objetivo \u2013 Jurisprud\u00eancia do Supremo Tribunal Federal \u2013 Aspecto espacial da obriga\u00e7\u00e3o tribut\u00e1ria \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013 Aus\u00eancia de configura\u00e7\u00e3o de um estabelecimento prestador na sede do tomador \u2013 Mero deslocamento da m\u00e3o-de-obra \u2013 Imposto devido no local do estabelecimento prestador \u2013 Recurso volunt\u00e1rio conhecido e desprovido.\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.-003868.22.pdf\">Ac\u00f3rd\u00e3o 3262\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0\u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os descritos no subitem 31.01 do Anexo III do CTM (\u201cservi\u00e7os t\u00e9cnicos em edifica\u00e7\u00f5es, eletr\u00f4nica, eletrot\u00e9cnica, mec\u00e2nica e telecomunica\u00e7\u00f5es\u201d) \u2013 Intelig\u00eancia do art. 1\u00ba, \u00a72\u00ba, da LC n\u00ba 116\/03 \u2013 Unidade contratual incind\u00edvel que atrai a aplica\u00e7\u00e3o do crit\u00e9rio objetivo \u2013 Jurisprud\u00eancia do Supremo Tribunal Federal \u2013 Aspecto espacial da obriga\u00e7\u00e3o tribut\u00e1ria \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013 Aus\u00eancia de configura\u00e7\u00e3o de um estabelecimento prestador na sede do tomador \u2013 Mero deslocamento da m\u00e3o-de-obra \u2013 Imposto devido no local do estabelecimento prestador \u2013 Recurso volunt\u00e1rio 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-24916","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\/24916","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=24916"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24916\/revisions"}],"predecessor-version":[{"id":24918,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24916\/revisions\/24918"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}