{"id":26834,"date":"2024-05-06T11:31:31","date_gmt":"2024-05-06T14:31:31","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26834"},"modified":"2024-05-06T11:31:49","modified_gmt":"2024-05-06T14:31:49","slug":"acordao-2742-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2742-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2742\/2021"},"content":{"rendered":"\n<p>1241\u00aa Sess\u00e3o Ordin\u00e1ria, de 28\/04\/2021<\/p>\n\n\n\n<p>Processo 030\/003472\/2020<\/p>\n\n\n\n<p>Recorrente: ITA\u00da UNIBANCO S\/A<\/p>\n\n\n\n<p>Ementa:&nbsp; &#8220;ISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 Emiss\u00e3o da DES-IF subfaturada \u2013 Servi\u00e7os de administra\u00e7\u00e3o de fundos, cons\u00f3rcio, cart\u00e3o de cr\u00e9dito e arrendamento mercantil (subitens 15.01 e 15.09) \u2013 Decad\u00eancia parcial n\u00e3o configurada \u2013 Multa pelo descumprimento de obriga\u00e7\u00e3o acess\u00f3ria que n\u00e3o se submete \u00e0 regra do art. 150, \u00a74\u00ba, CTN \u2013 Aplica\u00e7\u00e3o do art. 173, I, CTN \u2013 Arbitramento da base de c\u00e1lculo \u2013 Legalidade \u2013 Art. 82 do CTM \u2013 Subfaturamento de documentos fiscais \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 Recurso de of\u00edcio conhecido.&#8221;<\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/05\/PA-03472.20-FLS.-8439-A-8484.pdf\">Ac\u00f3rd\u00e3o 2742\/2021 \u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;ISS \u2013 Recurso de of\u00edcio \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 Emiss\u00e3o da DES-IF subfaturada \u2013 Servi\u00e7os de administra\u00e7\u00e3o de fundos, cons\u00f3rcio, cart\u00e3o de cr\u00e9dito e arrendamento mercantil (subitens 15.01 e 15.09) \u2013 Decad\u00eancia parcial n\u00e3o configurada \u2013 Multa pelo descumprimento de obriga\u00e7\u00e3o acess\u00f3ria que n\u00e3o se submete \u00e0 regra do art. 150, \u00a74\u00ba, CTN \u2013 Aplica\u00e7\u00e3o do art. 173, I, CTN \u2013 Arbitramento da base de c\u00e1lculo \u2013 Legalidade \u2013 Art. 82 do CTM \u2013 Subfaturamento de documentos fiscais \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 Recurso de of\u00edcio conhecido.&#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-26834","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\/26834","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=26834"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26834\/revisions"}],"predecessor-version":[{"id":26836,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26834\/revisions\/26836"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}