{"id":26914,"date":"2024-05-06T14:20:42","date_gmt":"2024-05-06T17:20:42","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26914"},"modified":"2024-05-06T14:21:05","modified_gmt":"2024-05-06T17:21:05","slug":"acordao-2769-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2769-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2769\/2021"},"content":{"rendered":"\n<p>1253\u00aa Sess\u00e3o Ordin\u00e1ria, de 07\/07\/2021<\/p>\n\n\n\n<p>Processo 030\/0016057\/2018<\/p>\n\n\n\n<p>Recorrente: JMA EMPREENDIMENTOS EDUCACIONAIS LTDA<\/p>\n\n\n\n<p>Ementa: &#8220;Simples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o SEFISC \u2013 IRPJ, CSLL, COFINS, PIS, CPP e ISS \u2013 Sobreposi\u00e7\u00e3o de jurisdi\u00e7\u00f5es administrativa e judicial \u2013 Intelig\u00eancia do art. 92 da Lei Municipal n\u00ba 3.368\/18 \u2013 Ren\u00fancia \u00e0 inst\u00e2ncia administrativa \u2013 Recurso n\u00e3o 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-016057.18-FLS.-253-A-278.pdf\">Ac\u00f3rd\u00e3o n\u00ba 2769\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p> &#8220;Simples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o SEFISC \u2013 IRPJ, CSLL, COFINS, PIS, CPP e ISS \u2013 Sobreposi\u00e7\u00e3o de jurisdi\u00e7\u00f5es administrativa e judicial \u2013 Intelig\u00eancia do art. 92 da Lei Municipal n\u00ba 3.368\/18 \u2013 Ren\u00fancia \u00e0 inst\u00e2ncia administrativa \u2013 Recurso n\u00e3o 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-26914","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\/26914","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=26914"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26914\/revisions"}],"predecessor-version":[{"id":26916,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26914\/revisions\/26916"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}