{"id":26102,"date":"2024-04-25T15:07:03","date_gmt":"2024-04-25T18:07:03","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26102"},"modified":"2024-04-25T15:07:40","modified_gmt":"2024-04-25T18:07:40","slug":"acordao-2697-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2697-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2697\/2021"},"content":{"rendered":"\n<p>1225\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/01\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/001036\/2018<\/p>\n\n\n\n<p>Recorrente: APA SERVI\u00c7OS DE CONSULTORIA EMPRESARIAL LTDA<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;ISS &#8211; Tribut\u00e1rio &#8211; Recurso de Of\u00edcio cumulado com Recurso Volunt\u00e1rio &#8211; Multa regulamentar pela n\u00e3o apresenta\u00e7\u00e3o da  DIEF &#8211; Declara\u00e7\u00e3o de Informa\u00e7\u00f5es Econ\u00f4mico Fiscais ano base 2015 &#8211; Lei mais benigna posterior revoga obriga\u00e7\u00e3o de apresenta\u00e7\u00e3o da DIEF &#8211; Aplica\u00e7\u00e3o do art. 106, II, &#8220;A&#8221; do CTN &#8211; Desprovimento ao Recurso de Of\u00edcio &#8211; Provimento total ao Recurso Volunt\u00e1rio &#8211; Cancelamento do Auto de Infra\u00e7\u00e3o 53.564.&#8221; <\/strong><\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/04\/PA-01036.18.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2697\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1225\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/01\/2021 Processo n\u00b0 030\/001036\/2018 Recorrente: APA SERVI\u00c7OS DE CONSULTORIA EMPRESARIAL LTDA Ementa: &#8220;ISS &#8211; Tribut\u00e1rio &#8211; Recurso de Of\u00edcio cumulado com Recurso Volunt\u00e1rio &#8211; Multa regulamentar [&hellip;]<\/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-26102","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\/26102","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=26102"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26102\/revisions"}],"predecessor-version":[{"id":26104,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26102\/revisions\/26104"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}