{"id":25272,"date":"2024-02-26T14:50:44","date_gmt":"2024-02-26T17:50:44","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25272"},"modified":"2024-06-17T15:45:11","modified_gmt":"2024-06-17T18:45:11","slug":"acordao-2992-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2992-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2992\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1349\u00aa Sess\u00e3o Ordin\u00e1ria, de 22\/06\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/015464\/2021 (Espelho do Processo 030\/008731\/2017)<\/p>\n\n\n\n<p>Recorrente: Lumarj Presta\u00e7\u00e3o de Servi\u00e7os Auxiliares Ltda<\/p>\n\n\n\n<p><strong>Ementa: \u201cSimples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o de ISS \u2013 Descumprimento de obriga\u00e7\u00e3o acess\u00f3ria \u2013 Nota Fiscal em desacordo com os requisitos regulamentares \u2013 Redu\u00e7\u00e3o do valor da multa pela Lei Municipal n. 3.461\/19 \u2013 Retroatividade benigna \u2013 Intelig\u00eancia do art. 106, II, CTN \u2013 Recurso conhecido e parcialmente provido.\u201d.<\/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-15464.21-FLS.-100-A-126.pdf\">Ac\u00f3rd\u00e3o 2992\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Simples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o de ISS \u2013 Descumprimento de obriga\u00e7\u00e3o acess\u00f3ria \u2013 Nota Fiscal em desacordo com os requisitos regulamentares \u2013 Redu\u00e7\u00e3o do valor da multa pela Lei Municipal n. 3.461\/19 \u2013 Retroatividade benigna \u2013 Intelig\u00eancia do art. 106, II, CTN \u2013 Recurso conhecido e parcialmente provido<\/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-25272","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\/25272","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=25272"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25272\/revisions"}],"predecessor-version":[{"id":27997,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25272\/revisions\/27997"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}