{"id":25359,"date":"2024-02-27T09:35:29","date_gmt":"2024-02-27T12:35:29","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25359"},"modified":"2024-02-28T13:29:05","modified_gmt":"2024-02-28T16:29:05","slug":"acordao-3014-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3014-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3014\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1361\u00aa Sess\u00e3o Ordin\u00e1ria, de 24\/08\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/000730\/2020<\/p>\n\n\n\n<p>Recorrente: Prya Centro de Beleza Epp Eireli<\/p>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Exclus\u00e3o do&nbsp;Simples Nacional \u2013 Constitui\u00e7\u00e3o de pessoa jur\u00eddica&nbsp;por interposta pessoa com o objetivo de reduzir o&nbsp;faturamento e permanecer no regime simplificado \u2013&nbsp;Elementos que permitem concluir pela confus\u00e3o&nbsp;patrimonial entre as sociedades \u2013 Intelig\u00eancia do art.&nbsp;29, incisos I e IV, art. 26, inciso I, art. 30, incisos II e&nbsp;IV, art. 31, inciso I e V, al\u00ednea \u201cb\u201d e art. 33 da Lei&nbsp;Complementar n. 123\/06 \u2013 Recurso 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-730.20-FLS.-271-A-657-compactado.pdf\">Ac\u00f3rd\u00e3o 3014\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 Recurso volunt\u00e1rio \u2013 Exclus\u00e3o do\u00a0Simples Nacional \u2013 Constitui\u00e7\u00e3o de pessoa jur\u00eddica\u00a0por interposta pessoa com o objetivo de reduzir o\u00a0faturamento e permanecer no regime simplificado \u2013\u00a0Elementos que permitem concluir pela confus\u00e3o\u00a0patrimonial entre as sociedades \u2013 Intelig\u00eancia do art.\u00a029, incisos I e IV, art. 26, inciso I, art. 30, incisos II e\u00a0IV, art. 31, inciso I e V, al\u00ednea \u201cb\u201d e art. 33 da Lei\u00a0Complementar n. 123\/06 \u2013 Recurso 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-25359","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\/25359","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=25359"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25359\/revisions"}],"predecessor-version":[{"id":25519,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25359\/revisions\/25519"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}