{"id":26372,"date":"2024-04-26T12:14:03","date_gmt":"2024-04-26T15:14:03","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26372"},"modified":"2024-04-26T12:14:53","modified_gmt":"2024-04-26T15:14:53","slug":"acordao-no-2611-2020","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2611-2020\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2611\/2020"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1200\u00aa Sess\u00e3o Ordin\u00e1ria, de 24\/08\/2020<\/li>\n\n\n\n<li>Processo: 030\/021810\/2018<\/li>\n\n\n\n<li>Recorrente: CONSTRUTORA FERNANDES MACIEL LTDA<\/li>\n\n\n\n<li><strong>\u201cEmenta: <\/strong><strong>ISSQN \u2013 Auto de Infra\u00e7\u00e3o 55519\/18. Atividade desenvolvida pela autuada \u00e9 de incorpora\u00e7\u00e3o direta conforme documentos apresentados nos autos prevista nos termos da Lei 4591\/64. N\u00e3o h\u00e1 incid\u00eancia do ISS, pois o incorporador constr\u00f3i a edifica\u00e7\u00e3o e instala as benfeitorias para si pr\u00f3prio com o objetivo da venda, n\u00e3o existindo a presta\u00e7\u00e3o de servi\u00e7o, pois n\u00e3o h\u00e1 tomador do servi\u00e7o.\u201d<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/04\/PA-021810.18-FLS.-7136-A-7152.pdf\">Ac\u00f3rd\u00e3o 2611\/2020<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p> ISSQN \u2013 Auto de Infra\u00e7\u00e3o 55519\/18. Atividade desenvolvida pela autuada \u00e9 de incorpora\u00e7\u00e3o direta conforme documentos apresentados nos autos prevista nos termos da Lei 4591\/64. N\u00e3o h\u00e1 incid\u00eancia do ISS, pois o incorporador constr\u00f3i a edifica\u00e7\u00e3o e instala as benfeitorias para si pr\u00f3prio com o objetivo da venda, n\u00e3o existindo a presta\u00e7\u00e3o de servi\u00e7o, pois n\u00e3o h\u00e1 tomador do servi\u00e7o.\u201d<\/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-26372","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\/26372","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=26372"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26372\/revisions"}],"predecessor-version":[{"id":26374,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26372\/revisions\/26374"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}