{"id":25497,"date":"2024-02-27T12:54:59","date_gmt":"2024-02-27T15:54:59","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25497"},"modified":"2024-08-02T21:37:47","modified_gmt":"2024-08-03T00:37:47","slug":"acordao-3060-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3060-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3060\/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\/015746\/2022 (Espelho do Processo 030\/008665\/2018)<\/p>\n\n\n\n<p>Recorrente: Plena Servi\u00e7os Comerciais Ltda<\/p>\n\n\n\n<p><strong>Ementa: \u201cISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o&nbsp;principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os de agenciamento,&nbsp;corretagem ou intermedia\u00e7\u00e3o de c\u00e2mbio, seguros, de&nbsp;cart\u00f5es de cr\u00e9dito, de planos de sa\u00fade e de planos de&nbsp;previd\u00eancia privada (subitem 10.01) \u2013 Inexist\u00eancia de&nbsp;descri\u00e7\u00e3o circunstanciada dos fatos que justificam a&nbsp;exig\u00eancia do tributo \u2013 Nulidade do auto de infra\u00e7\u00e3o \u2013&nbsp;Intelig\u00eancia do art. 16 do Decreto n\u00ba 10.487\/09 \u2013&nbsp;Viola\u00e7\u00e3o aos princ\u00edpios do contradit\u00f3rio e ampla&nbsp;defesa \u2013 V\u00edcio formal \u2013 Aplica\u00e7\u00e3o do art. 173, II, do&nbsp;CTN \u2013 Recurso conhecido e parcialmente provido.&#8221;<\/strong><\/p>\n\n\n\n<p>Inteiro teor:&nbsp; <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/02\/PA-15746.22-FLS.-121-A-142.pdf\">Ac\u00f3rd\u00e3o 3060\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o\u00a0principal \u2013 Presta\u00e7\u00e3o dos servi\u00e7os de agenciamento,\u00a0corretagem ou intermedia\u00e7\u00e3o de c\u00e2mbio, seguros, de\u00a0cart\u00f5es de cr\u00e9dito, de planos de sa\u00fade e de planos de\u00a0previd\u00eancia privada (subitem 10.01) \u2013 Inexist\u00eancia de\u00a0descri\u00e7\u00e3o circunstanciada dos fatos que justificam a\u00a0exig\u00eancia do tributo \u2013 Nulidade do auto de infra\u00e7\u00e3o \u2013\u00a0Intelig\u00eancia do art. 16 do Decreto n\u00ba 10.487\/09 \u2013\u00a0Viola\u00e7\u00e3o aos princ\u00edpios do contradit\u00f3rio e ampla\u00a0defesa \u2013 V\u00edcio formal \u2013 Aplica\u00e7\u00e3o do art. 173, II, do\u00a0CTN \u2013 Recurso conhecido e parcialmente provido.&#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-25497","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\/25497","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=25497"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25497\/revisions"}],"predecessor-version":[{"id":29505,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25497\/revisions\/29505"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}