{"id":25909,"date":"2024-04-12T16:15:14","date_gmt":"2024-04-12T19:15:14","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25909"},"modified":"2024-04-23T14:30:18","modified_gmt":"2024-04-23T17:30:18","slug":"acordao-2694-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2694-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2694\/2021"},"content":{"rendered":"\n<p>Ac\u00f3rd\u00e3o 2694\/2021<\/p>\n\n\n\n<p>1225\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/01\/2021<\/p>\n\n\n\n<p>Processo n\u00ba 030\/001033\/2018<\/p>\n\n\n\n<p>Recorrente: APA SERVI\u00c7OS DE CONSULTORIA EMPRESARIAL LTDA<\/p>\n\n\n\n<p>Ementa: \u201cISS \u2013 TRIBUT\u00c1RIO \u2013 RECURSO VOLUNT\u00c1RIO \u2013 MULTA REGULAMENTAR PELA N\u00c3O APRESENTA\u00c7\u00c3O DA DIEF- DECLARA\u00c7\u00c3O DE INFORMA\u00c7\u00d5ES ECON\u00d4MICO FISCAIS ANO BASE 2012 \u2013 LEI MAIS BENIGNA POSTERIOR REVOGA OBRIGA\u00c7\u00c3O DE APRESENTA\u00c7\u00c3O D DIEF \u2013 APLICA\u00c7\u00c3O DO ART. 106, II, \u201cA\u201d DO CTN \u2013 DESPROVIMENTO AO RECURSO DE OF\u00cdCIO \u2013 PROVIMENTO TOTAL AO RECURSO VOLUNT\u00c1RIO \u2013 CANCELAMENTO DO AUTO DE INFRA\u00c7\u00c3O N\u00ba 53561.&#8221;<\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/04\/PA-01033.18-FLS.-45-A-59.pdf\">Ac\u00f3rd\u00e3o 2694\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 TRIBUT\u00c1RIO \u2013 RECURSO VOLUNT\u00c1RIO \u2013 MULTA REGULAMENTAR PELA N\u00c3O APRESENTA\u00c7\u00c3O DA DIEF- DECLARA\u00c7\u00c3O DE INFORMA\u00c7\u00d5ES ECON\u00d4MICO FISCAIS ANO BASE 2012 \u2013 LEI MAIS BENIGNA POSTERIOR REVOGA OBRIGA\u00c7\u00c3O DE APRESENTA\u00c7\u00c3O D DIEF \u2013 APLICA\u00c7\u00c3O DO ART. 106, II, \u201cA\u201d DO CTN \u2013 DESPROVIMENTO AO RECURSO DE OF\u00cdCIO \u2013 PROVIMENTO TOTAL AO RECURSO VOLUNT\u00c1RIO \u2013 CANCELAMENTO DO AUTO DE INFRA\u00c7\u00c3O N\u00ba 53561.&#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-25909","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\/25909","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=25909"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25909\/revisions"}],"predecessor-version":[{"id":25980,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25909\/revisions\/25980"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}