{"id":27198,"date":"2024-05-07T13:56:09","date_gmt":"2024-05-07T16:56:09","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=27198"},"modified":"2024-05-07T13:56:34","modified_gmt":"2024-05-07T16:56:34","slug":"acordao-2845-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2845-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2845\/2021"},"content":{"rendered":"\n<p>1281\u00aa Sess\u00e3o Ordin\u00e1ria, de 29\/09\/2021<\/p>\n\n\n\n<p>Processo 030\/012155\/2021 (Processo espelho 030\/001213\/2018)<\/p>\n\n\n\n<p>Recorrente: SOMPO SEGUROS S\/A<\/p>\n\n\n\n<p>&nbsp;Ementa &#8220;ISS \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 da Lei n. 2.597\/08, com reda\u00e7\u00e3o dada pela Lei Municipal n. 2.628\/09 \u2013 Recurso conhecido e desprovido&#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-012155.21-FLS.-96-A-118.pdf\">Ac\u00f3rd\u00e3o n\u00ba 2845\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;ISS \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 da Lei n. 2.597\/08, com reda\u00e7\u00e3o dada pela Lei Municipal n. 2.628\/09 \u2013 Recurso conhecido e desprovido&#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-27198","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\/27198","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=27198"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27198\/revisions"}],"predecessor-version":[{"id":27200,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27198\/revisions\/27200"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=27198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=27198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=27198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}