{"id":25427,"date":"2024-02-27T11:15:56","date_gmt":"2024-02-27T14:15:56","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25427"},"modified":"2024-07-13T21:33:04","modified_gmt":"2024-07-14T00:33:04","slug":"acordao-3036-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3036-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3036\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1373\u00aa Sess\u00e3o Ordin\u00e1ria, de 13\/10\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/013685\/2021 (Espelho do Processo 030\/001032\/2018)<\/p>\n\n\n\n<p>Recorrente: Apa Servi\u00e7os e Consultoria Empresarial Ltda<\/p>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso volunt\u00e1rio e recurso de&nbsp;of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os&nbsp;descritos no subitem 17.19 do Anexo III do CTM&nbsp;(\u201cconsultoria e assessoria econ\u00f4mica ou financeira\u201d)&nbsp;\u2013 Preliminar de decad\u00eancia \u2013 Aplica\u00e7\u00e3o art. 173,&nbsp;inciso I, do CTN \u2013 Interpreta\u00e7\u00e3o conjunta ao art. 78&nbsp;do CTM e art. 3\u00ba do Regulamento do ISS \u2013 Incid\u00eancia&nbsp;do Tema n\u00ba 163 do STJ \u2013 Aspecto espacial da&nbsp;obriga\u00e7\u00e3o tribut\u00e1ria \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013Aus\u00eancia de configura\u00e7\u00e3o de um estabelecimento&nbsp;prestador na sede do tomador \u2013 Mero deslocamento&nbsp;da m\u00e3o-de-obra \u2013 Imposto devido no local do&nbsp;estabelecimento prestador \u2013 Recurso volunt\u00e1rio&nbsp;conhecido e desprovido \u2013 Recurso de of\u00edcio&nbsp;conhecido e 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-013685.21-FLS.-66-A-99.pdf\">Ac\u00f3rd\u00e3o 3036\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 Recurso volunt\u00e1rio e recurso de\u00a0of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os\u00a0descritos no subitem 17.19 do Anexo III do CTM\u00a0(\u201cconsultoria e assessoria econ\u00f4mica ou financeira\u201d)\u00a0\u2013 Preliminar de decad\u00eancia \u2013 Aplica\u00e7\u00e3o art. 173,\u00a0inciso I, do CTN \u2013 Interpreta\u00e7\u00e3o conjunta ao art. 78\u00a0do CTM e art. 3\u00ba do Regulamento do ISS \u2013 Incid\u00eancia\u00a0do Tema n\u00ba 163 do STJ \u2013 Aspecto espacial da\u00a0obriga\u00e7\u00e3o tribut\u00e1ria \u2013 Art. 3\u00ba da LC n\u00ba 116\/03 \u2013Aus\u00eancia de configura\u00e7\u00e3o de um estabelecimento\u00a0prestador na sede do tomador \u2013 Mero deslocamento\u00a0da m\u00e3o-de-obra \u2013 Imposto devido no local do\u00a0estabelecimento prestador \u2013 Recurso volunt\u00e1rio\u00a0conhecido e desprovido \u2013 Recurso de of\u00edcio\u00a0conhecido e provido\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-25427","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\/25427","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=25427"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25427\/revisions"}],"predecessor-version":[{"id":28259,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25427\/revisions\/28259"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}