{"id":26828,"date":"2024-05-06T11:27:07","date_gmt":"2024-05-06T14:27:07","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26828"},"modified":"2024-05-06T11:27:25","modified_gmt":"2024-05-06T14:27:25","slug":"acordao-2740-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2740-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2740\/2021"},"content":{"rendered":"\n<p>1241\u00aa Sess\u00e3o Ordin\u00e1ria, de 28\/04\/2021<\/p>\n\n\n\n<p>Processo 030\/003450\/2020<\/p>\n\n\n\n<p>Recorrente: ITA\u00da UNIBANCO S\/A<\/p>\n\n\n\n<p>Ementa: \u00a0&#8220;ISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o de servi\u00e7os descritos no subitem 15.01 e 15.09 \u2013 Administra\u00e7\u00e3o de fundos, cons\u00f3rcio, cart\u00e3o de cr\u00e9dito e arrendamento mercantil \u2013 Omiss\u00f5es nas declara\u00e7\u00f5es do contribuinte \u2013 Arbitramento da base de c\u00e1lculo \u2013 Legalidade \u2013 Art. 82 do CTM \u2013 Servi\u00e7os de administra\u00e7\u00e3o de fundos e cart\u00e3o de cr\u00e9dito \u2013 Imposto a ser recolhido ao Munic\u00edpio de Niter\u00f3i \u2013 Jurisprud\u00eancia pac\u00edfica do TJ\/RJ \u2013 Servi\u00e7os de arrendamento mercantil e cons\u00f3rcio \u2013 Imposto a ser recolhido no local da aprova\u00e7\u00e3o dos contratos \u2013 Jurisprud\u00eancia do STJ \u2013 Multa punitiva \u2013 Redu\u00e7\u00e3o de 100% para 75% \u2013 Lei Municipal n\u00ba 3. 252\/16 e art. 106, CTN \u2013 Recurso de of\u00edcio conhecido e parcialmente provido&#8221;. <\/p>\n\n\n\n<p><strong>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/05\/PA-03450.2020-FLS.-7166-A-7210.pdf\">Ac\u00f3rd\u00e3o 2740\/2021 <\/a>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;ISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Presta\u00e7\u00e3o de servi\u00e7os descritos no subitem 15.01 e 15.09 \u2013 Administra\u00e7\u00e3o de fundos, cons\u00f3rcio, cart\u00e3o de cr\u00e9dito e arrendamento mercantil \u2013 Omiss\u00f5es nas declara\u00e7\u00f5es do contribuinte \u2013 Arbitramento da base de c\u00e1lculo \u2013 Legalidade \u2013 Art. 82 do CTM \u2013 Servi\u00e7os de administra\u00e7\u00e3o de fundos e cart\u00e3o de cr\u00e9dito \u2013 Imposto a ser recolhido ao Munic\u00edpio de Niter\u00f3i \u2013 Jurisprud\u00eancia pac\u00edfica do TJ\/RJ \u2013 Servi\u00e7os de arrendamento mercantil e cons\u00f3rcio \u2013 Imposto a ser recolhido no local da aprova\u00e7\u00e3o dos contratos \u2013 Jurisprud\u00eancia do STJ \u2013 Multa punitiva \u2013 Redu\u00e7\u00e3o de 100% para 75% \u2013 Lei Municipal n\u00ba 3. 252\/16 e art. 106, CTN \u2013 Recurso de of\u00edcio conhecido e parcialmente provido&#8221;. <\/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-26828","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\/26828","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=26828"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26828\/revisions"}],"predecessor-version":[{"id":26830,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26828\/revisions\/26830"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}