{"id":25100,"date":"2024-02-23T13:10:08","date_gmt":"2024-02-23T16:10:08","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25100"},"modified":"2024-06-03T14:49:51","modified_gmt":"2024-06-03T17:49:51","slug":"acordao-2947-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2947-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2947\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1324\u00aa Sess\u00e3o Ordin\u00e1ria, de 16\/03\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/015479\/2021 (Espelho do processo 030\/19956\/2016)<\/p>\n\n\n\n<p>Recorrente: Caixa Econ\u00f4mica Federal<\/p>\n\n\n\n<p><strong><u>Ementa<\/u><\/strong><strong>: \u201cISS \u2013 RECURSO VOLUNT\u00c1RIO E DE OF\u00cdCIO \u2013 OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 FALTA DE RECOLHIMENTO DE ISS NA QUALIDADE DE RESPONS\u00c1VEL TRIBUT\u00c1RIO \u2013 COMPROVANTES DE PAGAMENTOS QUE ATESTAM A SATISFA\u00c7\u00c3O INTEGRAL DO CR\u00c9DITO TRIBUT\u00c1RIO, DOS JUROS, ACR\u00c9SCIMENTOS MORAT\u00d3RIOS E FISCAIS \u2013 CONDI\u00c7\u00c3O EXTINTIVA DO CR\u00c9DITO TRIBUT\u00c1RIO \u2013 INTELIG\u00caNCIA DO ART. 156, I DO CTN \u2013 INSUBSIST\u00caNCIA DO AUTO DE INFRA\u00c7\u00c3O \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PROVIDO \u2013 RECURSO DE OF\u00cdCIO DESPROVIDO\u201d.<\/strong><\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/06\/PA-15479.21-FLS.-168-A-194.pdf\">Ac\u00f3rd\u00e3o 2947\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 RECURSO VOLUNT\u00c1RIO E DE OF\u00cdCIO \u2013 OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 FALTA DE RECOLHIMENTO DE ISS NA QUALIDADE DE RESPONS\u00c1VEL TRIBUT\u00c1RIO \u2013 COMPROVANTES DE PAGAMENTOS QUE ATESTAM A SATISFA\u00c7\u00c3O INTEGRAL DO CR\u00c9DITO TRIBUT\u00c1RIO, DOS JUROS, ACR\u00c9SCIMENTOS MORAT\u00d3RIOS E FISCAIS \u2013 CONDI\u00c7\u00c3O EXTINTIVA DO CR\u00c9DITO TRIBUT\u00c1RIO \u2013 INTELIG\u00caNCIA DO ART. 156, I DO CTN \u2013 INSUBSIST\u00caNCIA DO AUTO DE INFRA\u00c7\u00c3O \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PROVIDO \u2013 RECURSO DE OF\u00cdCIO 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-25100","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\/25100","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=25100"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25100\/revisions"}],"predecessor-version":[{"id":27838,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25100\/revisions\/27838"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}