{"id":26181,"date":"2024-04-25T16:49:05","date_gmt":"2024-04-25T19:49:05","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26181"},"modified":"2024-04-25T19:26:15","modified_gmt":"2024-04-25T22:26:15","slug":"acordao-2700-2021-2","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2700-2021-2\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2704\/2021"},"content":{"rendered":"\n<p>1228\u00aa Sess\u00e3o Ordin\u00e1ria, de 18\/01\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/007263\/2018<\/p>\n\n\n\n<p>Recorrente: FARM\u00c1CIA DE MANIPULA\u00c7\u00c3O BEM VIVER LTDA<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;Declara\u00e7\u00f5es retificadoras. Car\u00e1ter declarat\u00f3rio. As declara\u00e7\u00f5es retificadoras mesmo geradas ap\u00f3s a lavratura do Auto de Infra\u00e7\u00e3o, por seu car\u00e1ter declarat\u00f3rio, na forma prevista no artigo 18, par\u00e1grafo 15 &#8220;a&#8221;, inciso I da LC. 123\/2006, devem ser aceitas se oriundas do mesmo per\u00edodo da autua\u00e7\u00e3o, sendo incab\u00edvel a aplica\u00e7\u00e3o de multa nessa hip\u00f3tese. Recurso de Of\u00edcio que se nega provimento&#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-07263.18.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2704\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1228\u00aa Sess\u00e3o Ordin\u00e1ria, de 18\/01\/2021 Processo n\u00b0 030\/007263\/2018 Recorrente: FARM\u00c1CIA DE MANIPULA\u00c7\u00c3O BEM VIVER LTDA Ementa: &#8220;Declara\u00e7\u00f5es retificadoras. Car\u00e1ter declarat\u00f3rio. As declara\u00e7\u00f5es retificadoras mesmo geradas ap\u00f3s a lavratura do Auto [&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-26181","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\/26181","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=26181"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26181\/revisions"}],"predecessor-version":[{"id":26268,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26181\/revisions\/26268"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}