{"id":26846,"date":"2024-05-06T12:50:26","date_gmt":"2024-05-06T15:50:26","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26846"},"modified":"2024-05-06T12:50:45","modified_gmt":"2024-05-06T15:50:45","slug":"acordao-2746-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2746-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2746\/2021"},"content":{"rendered":"\n<p>1243\u00aa Sess\u00e3o Ordin\u00e1ria, de 12\/05\/2021<\/p>\n\n\n\n<p>Processo 030\/027462\/2016<\/p>\n\n\n\n<p>Recorrente: CARLOS AOUGUSTO PEREIRA \u2013 ESCRIT\u00d3RIO DE CONTABILIDADE<\/p>\n\n\n\n<p>Ementa: &#8220;Aplica\u00e7\u00e3o &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; do &nbsp;&nbsp;&nbsp;&nbsp; percentual no &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c\u00e1lculo &nbsp;&nbsp;&nbsp;&nbsp; dos &nbsp;&nbsp;&nbsp; valores &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; da &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; autua\u00e7\u00e3o. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aplica\u00e7\u00e3o da penalidade menos gravosa. Art. 106, inciso II do CTN, com o advento da Lei 3461\/19 aplicasse o percentual de 0,5% (zero v\u00edrgula cinco por cento), no c\u00e1lculo das autua\u00e7\u00f5es impondo ao infrator a penalidade menos gravosa, conforme disposi\u00e7\u00e3o legal citada. Recurso que se d\u00e1 provimento parcial.&#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-027461.16-ESP.-022213.22.pdf\">Ac\u00f3rd\u00e3o 2746\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aplica\u00e7\u00e3o \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 do \u00a0\u00a0\u00a0\u00a0 percentual no \u00a0\u00a0\u00a0\u00a0\u00a0 c\u00e1lculo \u00a0\u00a0\u00a0\u00a0 dos \u00a0\u00a0\u00a0 valores \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 da \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 autua\u00e7\u00e3o. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Aplica\u00e7\u00e3o da penalidade menos gravosa. Art. 106, inciso II do CTN, com o advento da Lei 3461\/19 aplicasse o percentual de 0,5% (zero v\u00edrgula cinco por cento), no c\u00e1lculo das autua\u00e7\u00f5es impondo ao infrator a penalidade menos gravosa, conforme disposi\u00e7\u00e3o legal citada. Recurso que se d\u00e1 provimento parcial.&#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-26846","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\/26846","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=26846"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26846\/revisions"}],"predecessor-version":[{"id":26848,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26846\/revisions\/26848"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}