{"id":25494,"date":"2024-02-27T12:53:27","date_gmt":"2024-02-27T15:53:27","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25494"},"modified":"2024-08-02T21:35:27","modified_gmt":"2024-08-03T00:35:27","slug":"acordao-3059-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3059-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3059\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1385\u00aa Sess\u00e3o Ordin\u00e1ria, de 21\/12\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/013674\/2021 (Espelho do Processo 030\/005488\/2018)<\/p>\n\n\n\n<p>Recorrente: HGB Consultoria e Gest\u00e3o Ltda<\/p>\n\n\n\n<p><strong>Ementa: \u201cISSQN &#8211; Recurso de Of\u00edcio e Volunt\u00e1rio &#8211; Auto de Infra\u00e7\u00e3o 53769 de 28.02.2018 &#8211; Falta de reten\u00e7\u00e3o \u2013 Imputa\u00e7\u00e3o de al\u00edquota indevida no subitem 99.99 e 8.02 \u2013 Exclus\u00e3o de lan\u00e7amento &#8211; Munic\u00edpio competente para tributa\u00e7\u00e3o -Per\u00edodo fevereiro \/2013 a dezembro\/2016 &#8211; Recurso de Of\u00edcio conhecido e desprovido e recurso Volunt\u00e1rio conhecido e Provido parcial\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-13674.21-FLS.-100-A-131.pdf\">Ac\u00f3rd\u00e3o 3059\/2022<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISSQN &#8211; Recurso de Of\u00edcio e Volunt\u00e1rio &#8211; Auto de Infra\u00e7\u00e3o 53769 de 28.02.2018 &#8211; Falta de reten\u00e7\u00e3o \u2013 Imputa\u00e7\u00e3o de al\u00edquota indevida no subitem 99.99 e 8.02 \u2013 Exclus\u00e3o de lan\u00e7amento &#8211; Munic\u00edpio competente para tributa\u00e7\u00e3o -Per\u00edodo fevereiro \/2013 a dezembro\/2016 &#8211; Recurso de Of\u00edcio conhecido e desprovido e recurso Volunt\u00e1rio conhecido e Provido parcial\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-25494","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\/25494","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=25494"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25494\/revisions"}],"predecessor-version":[{"id":29504,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25494\/revisions\/29504"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}