{"id":25464,"date":"2024-02-27T12:29:25","date_gmt":"2024-02-27T15:29:25","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25464"},"modified":"2024-02-27T12:29:34","modified_gmt":"2024-02-27T15:29:34","slug":"acordao-3050-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3050-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3050\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1380\u00aa Sess\u00e3o Ordin\u00e1ria, de 16\/11\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/026789\/2019<\/p>\n\n\n\n<p>Recorrente: Rio Arte Niter\u00f3i Eireli<\/p>\n\n\n\n<p><strong>Ementa: <\/strong>\u201c<strong>ISS \u2013 RECURSO VOLUNT\u00c1RIO \u2013&nbsp;NOTAS FISCAIS \u2013 RECEITAS AUFERIDAS SEM&nbsp;LASTRO EM DOCUMENTO FISCAL \u2013<\/strong><strong><br>ARBITRAMENTO DOTADO DE TODAS AS&nbsp;INFORMA\u00c7\u00d5ES E MEMORIAL DE C\u00c1LCULO \u2013&nbsp;AUS\u00caNCIA DE DEMONSTRATIVOS CONT\u00c1BEIS QUE&nbsp;AVALIZEM O PEDIDO DE DILIG\u00caNCIA \u2013&nbsp;PRESUN\u00c7\u00c3O DE VALIDADE DO VALOR ARBITRADO&nbsp;PELA FAZENDA \u2013 REDU\u00c7\u00c3O DA MULTA&nbsp;REGULAMENTAR COM O ADVENTO DA LEI&nbsp;MUNICIPAL N\u00ba 3.461\/19 \u2013 POSSIBILIDADE \u2013&nbsp;INTELIG\u00caNCIA DO ART. 106, II, \u201cC\u201d DO CTN \u2013&nbsp;RECURSO CONHECIDO E PARCIALMENTE&nbsp;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-26789.19-FLS.-166-A-190.pdf\">Ac\u00f3rd\u00e3o 3050\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 RECURSO VOLUNT\u00c1RIO \u2013\u00a0NOTAS FISCAIS \u2013 RECEITAS AUFERIDAS SEM\u00a0LASTRO EM DOCUMENTO FISCAL \u2013<br \/>\nARBITRAMENTO DOTADO DE TODAS AS\u00a0INFORMA\u00c7\u00d5ES E MEMORIAL DE C\u00c1LCULO \u2013\u00a0AUS\u00caNCIA DE DEMONSTRATIVOS CONT\u00c1BEIS QUE\u00a0AVALIZEM O PEDIDO DE DILIG\u00caNCIA \u2013\u00a0PRESUN\u00c7\u00c3O DE VALIDADE DO VALOR ARBITRADO\u00a0PELA FAZENDA \u2013 REDU\u00c7\u00c3O DA MULTA\u00a0REGULAMENTAR COM O ADVENTO DA LEI\u00a0MUNICIPAL N\u00ba 3.461\/19 \u2013 POSSIBILIDADE \u2013\u00a0INTELIG\u00caNCIA DO ART. 106, II, \u201cC\u201d DO CTN \u2013\u00a0RECURSO CONHECIDO E PARCIALMENTE\u00a0PROVIDO\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-25464","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\/25464","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=25464"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25464\/revisions"}],"predecessor-version":[{"id":25467,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25464\/revisions\/25467"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}