{"id":25193,"date":"2024-02-26T11:21:37","date_gmt":"2024-02-26T14:21:37","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25193"},"modified":"2024-02-26T11:22:12","modified_gmt":"2024-02-26T14:22:12","slug":"acordao-2968-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2968-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2968\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1340\u00aa Sess\u00e3o Ordin\u00e1ria, de 19\/05\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/023917\/2019<\/p>\n\n\n\n<p>Recorrente: Tavarik Centro de Beleza Ltda<\/p>\n\n\n\n<p><strong>Ementa: \u201cSIMPLES NACIONAL &#8211;&nbsp;LAN\u00c7AMENTO &#8211; AUTO DE&nbsp;INFRA\u00c7\u00c3O &#8211; IRPJ, CSLL, COFINS,&nbsp;PIS, CPP, ICMS e ISS &#8211; APURA\u00c7\u00c3O<br>DE DIFEREN\u00c7A DA BASE DE&nbsp;C\u00c1LCULO &#8211; INSUFICI\u00caNCIA DE&nbsp;RECOLHIMENTO &#8211; DIFEREN\u00c7A DE&nbsp;AL\u00cdQUOTA &#8211; INAPLICABILIDADE DA&nbsp;NORMA CONTIDA NO \u00a7 5\u00ba, art. 1-A&nbsp;da Lei n\u00ba 13.352\/2016, ART. 112 LC&nbsp;123\/06 e &#8211; FALTA DE PROVA DE&nbsp;REPASSE AOS PROFISSIONAIS&nbsp;PARCEIROS &#8211; RECURSO&nbsp;VOLUNT\u00c1RIO CONHECIDO E&nbsp;DESPROVIDO&#8221;.<\/strong><\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/02\/PA-023917.19-FLS.-210-A-217-E-2085-A-2108.pdf\">Ac\u00f3rd\u00e3o 2968\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cSIMPLES NACIONAL &#8211;\u00a0LAN\u00c7AMENTO &#8211; AUTO DE\u00a0INFRA\u00c7\u00c3O &#8211; IRPJ, CSLL, COFINS,\u00a0PIS, CPP, ICMS e ISS &#8211; APURA\u00c7\u00c3O<br \/>\nDE DIFEREN\u00c7A DA BASE DE\u00a0C\u00c1LCULO &#8211; INSUFICI\u00caNCIA DE\u00a0RECOLHIMENTO &#8211; DIFEREN\u00c7A DE\u00a0AL\u00cdQUOTA &#8211; INAPLICABILIDADE DA\u00a0NORMA CONTIDA NO \u00a7 5\u00ba, art. 1-A\u00a0da Lei n\u00ba 13.352\/2016, ART. 112 LC\u00a0123\/06 e &#8211; FALTA DE PROVA DE\u00a0REPASSE AOS PROFISSIONAIS\u00a0PARCEIROS &#8211; RECURSO\u00a0VOLUNT\u00c1RIO CONHECIDO E\u00a0DESPROVIDO&#8221;.<\/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-25193","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\/25193","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=25193"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25193\/revisions"}],"predecessor-version":[{"id":25195,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25193\/revisions\/25195"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}