{"id":27036,"date":"2024-05-06T16:53:25","date_gmt":"2024-05-06T19:53:25","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=27036"},"modified":"2024-05-06T16:53:46","modified_gmt":"2024-05-06T19:53:46","slug":"acordao-2802-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2802-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2802\/2021"},"content":{"rendered":"\n<p>1265\u00aa Sess\u00e3o Ordin\u00e1ria, de 11\/08\/2021<\/p>\n\n\n\n<p>Processo 030\/010852\/2021 (Espelho do processo 030\/000696\/2018)<\/p>\n\n\n\n<p>Recorrente: AGILLY SERVI\u00c7OS CONT\u00c1BEIS LTDA<\/p>\n\n\n\n<p>Ementa: \u201cISS \u2013 Recurso de Of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Impugna\u00e7\u00e3o ao lan\u00e7amento \u2013 Erro de identifica\u00e7\u00e3o do sujeito passivo \u2013 Inexist\u00eancia de hip\u00f3tese de responsabilidade tribut\u00e1ria por substitui\u00e7\u00e3o \u2013 Intelig\u00eancia do art. 73, inciso XVII e \u00a74\u00b0 da Lei n\u00b0 2.597\/08, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00b0 2.628\/08 \u2013 Recurso conhecido e desprovido.\u201d<\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/05\/010852.21-FLS.-41-A-55.pdf\">Ac\u00f3rd\u00e3o n\u00ba 2802\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISS \u2013 Recurso de Of\u00edcio \u2013 Obriga\u00e7\u00e3o principal \u2013 Impugna\u00e7\u00e3o ao lan\u00e7amento \u2013 Erro de identifica\u00e7\u00e3o do sujeito passivo \u2013 Inexist\u00eancia de hip\u00f3tese de responsabilidade tribut\u00e1ria por substitui\u00e7\u00e3o \u2013 Intelig\u00eancia do art. 73, inciso XVII e \u00a74\u00b0 da Lei n\u00b0 2.597\/08, com reda\u00e7\u00e3o dada pela Lei Municipal n\u00b0 2.628\/08 \u2013 Recurso conhecido e desprovido.\u201d<\/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-27036","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\/27036","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=27036"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27036\/revisions"}],"predecessor-version":[{"id":27038,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27036\/revisions\/27038"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=27036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=27036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=27036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}