{"id":26623,"date":"2024-04-28T15:31:07","date_gmt":"2024-04-28T18:31:07","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26623"},"modified":"2024-04-28T15:31:28","modified_gmt":"2024-04-28T18:31:28","slug":"acordao-2715-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2715-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2715\/2021"},"content":{"rendered":"\n<p>1232\u00aa Sess\u00e3o Ordin\u00e1ria, de 10\/02\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/001227\/2018<\/p>\n\n\n\n<p>Recorrente: BANCO PAN S\/A<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;Auto de Infra\u00e7\u00e3o n\u00b0 53.590\/18. Obriga\u00e7\u00e3o Acess\u00f3ria &#8211; Apresenta\u00e7\u00e3o incompleta da Tabela de Tarifas, integrante do M\u00f3dulo DES-IF &#8211; ano base 2016. O fato do Posto de Atendimento estar vinculado \u00e0 sede da institui\u00e7\u00e3o financeira localizado em outro munic\u00edpio n\u00e3o afasta sua caracteriza\u00e7\u00e3o como estabelecimento prestador nos termos do art. 4\u00b0 da Lei Complementar n\u00b0 116\/2003. Ainda que constitu\u00eddo sob essa forma, o estabelecimento autuado deve cumprir as obriga\u00e7\u00f5es tribut\u00e1rias principais e acess\u00f3rias. Recurso conhecido e n\u00e3o provido&#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-01227.18.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2715\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1232\u00aa Sess\u00e3o Ordin\u00e1ria, de 10\/02\/2021 Processo n\u00b0 030\/001227\/2018 Recorrente: BANCO PAN S\/A Ementa: &#8220;Auto de Infra\u00e7\u00e3o n\u00b0 53.590\/18. Obriga\u00e7\u00e3o Acess\u00f3ria &#8211; Apresenta\u00e7\u00e3o incompleta da Tabela de Tarifas, integrante do M\u00f3dulo [&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-26623","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\/26623","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=26623"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26623\/revisions"}],"predecessor-version":[{"id":26624,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26623\/revisions\/26624"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}