{"id":26152,"date":"2024-04-25T16:26:59","date_gmt":"2024-04-25T19:26:59","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26152"},"modified":"2024-04-25T16:27:26","modified_gmt":"2024-04-25T19:27:26","slug":"acordao-2699-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2699-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2699\/2021"},"content":{"rendered":"\n<p>1226\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/01\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/019116\/2016<\/p>\n\n\n\n<p>Recorrente: ENSINO MAIS F\u00c1CIL TECNOLOGIA LTDA<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;ISS &#8211; Recurso Volunt\u00e1rio &#8211; Obriga\u00e7\u00e3o Principal &#8211; Licenciamento ou cess\u00e3o de direito de uso de programas de computa\u00e7\u00e3o (subitem 1.05) &#8211; Instru\u00e7\u00e3o, treinamento, orienta\u00e7\u00e3o pedag\u00f3gica e educacional, avalia\u00e7\u00e3o de conhecimentos de qualquer natureza (subitem 8.02). Aspecto espacial da hip\u00f3tese de incid\u00eancia &#8211; Estabelecimento prestador localizado no Munic\u00edpio de Niter\u00f3i &#8211; Jurisprud\u00eancia deste Conselho de Contribuintes &#8211; Recurso Conhecido e Desprovido&#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-019116.16-FLS.-242-A-257.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2699\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1226\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/01\/2021 Processo n\u00b0 030\/019116\/2016 Recorrente: ENSINO MAIS F\u00c1CIL TECNOLOGIA LTDA Ementa: &#8220;ISS &#8211; Recurso Volunt\u00e1rio &#8211; Obriga\u00e7\u00e3o Principal &#8211; Licenciamento ou cess\u00e3o de direito de uso [&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-26152","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\/26152","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=26152"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26152\/revisions"}],"predecessor-version":[{"id":26175,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26152\/revisions\/26175"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}