{"id":26639,"date":"2024-04-28T21:12:24","date_gmt":"2024-04-29T00:12:24","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26639"},"modified":"2024-04-28T21:12:56","modified_gmt":"2024-04-29T00:12:56","slug":"acordao-2720-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2720-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2720\/2021"},"content":{"rendered":"\n<p>1233\u00aa Sess\u00e3o Ordin\u00e1ria, de 17\/02\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/002372\/2020<\/p>\n\n\n\n<p>Recorrente: BANCO BRADESCO S\/A<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;ISS &#8211; Recurso Volunt\u00e1rio e Recurso de Of\u00edcio &#8211; Obriga\u00e7\u00e3o acess\u00f3ria &#8211; Emiss\u00e3o da DES-IF subfaturada &#8211; Servi\u00e7os de administra\u00e7\u00e3o de fundos, cons\u00f3rcio, cart\u00e3o de cr\u00e9dito e arrendamento mercantil (subitem 15.01 e 15.09) &#8211; Decad\u00eancia parcial n\u00e3o configurada &#8211; Multa pelo descumprimento de obriga\u00e7\u00e3o acess\u00f3ria que se submete \u00e0 regra do art. 150, \u00a74\u00b0 CTN &#8211; Aplica\u00e7\u00e3o do art. 173, I, CTN &#8211; Arbitramento da base de c\u00e1lculo &#8211; Legalidade &#8211; Art. 82 do CTM &#8211; Subfaturamento de documentos fiscais &#8211; Imposto a ser recolhido ao Munic\u00edpio de Niter\u00f3i &#8211; Jurisprud\u00eancia pac\u00edfica do TJ\/RJ &#8211; Recurso de of\u00edcio conhecido e parcialmente provido &#8211; Recurso volunt\u00e1rio 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-02372.20-FLS.-256-A-397.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2720\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1233\u00aa Sess\u00e3o Ordin\u00e1ria, de 17\/02\/2021 Processo n\u00b0 030\/002372\/2020 Recorrente: BANCO BRADESCO S\/A Ementa: &#8220;ISS &#8211; Recurso Volunt\u00e1rio e Recurso de Of\u00edcio &#8211; Obriga\u00e7\u00e3o acess\u00f3ria &#8211; Emiss\u00e3o da DES-IF subfaturada &#8211; [&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-26639","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\/26639","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=26639"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26639\/revisions"}],"predecessor-version":[{"id":26640,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26639\/revisions\/26640"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}