{"id":27222,"date":"2024-05-07T14:22:59","date_gmt":"2024-05-07T17:22:59","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=27222"},"modified":"2024-05-07T14:23:23","modified_gmt":"2024-05-07T17:23:23","slug":"acordao-2852-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2852-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2852\/2021"},"content":{"rendered":"\n<p>1284\u00aa Sess\u00e3o Ordin\u00e1ria, de 13\/10\/2021<\/p>\n\n\n\n<p>Processo 030\/011102\/2021 (Espelho do processo 030\/018479\/2017)<\/p>\n\n\n\n<p>Recorrente: BRASILDOC EXPRESS COM\u00c9RCIO E SERVI\u00c7OS LTDA<\/p>\n\n\n\n<p>Ementa: &#8220;ISSQN &#8211; RECURSO VOLUNT\u00c1RIO \u2013 NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O DO REGIME DO SIMPLES NACIONAL \u2013 EXCLUS\u00c3O DE OF\u00cdCIO \u2013 CONSTATADA PR\u00c1TICA REITERADA DE INFRA\u00c7\u00c3O AO DISPOSTO NA LEI COMPLEMENTAR N\u00ba 123\/2006 \u2013 ART. 29, V C\/C ART. 33 AMBOS DA LC N\u00ba 123\/2006 &#8211; CERCEAMENTO AO DIREITO DE DEFESA \u2013 NULIDADE DA NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O &#8211; RECURSO VOLUNT\u00c1RIO CONHECIDO E N\u00c3O PROVIDO&#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-011102.21-FLS.-70-A-88.pdf\"> Ac\u00f3rd\u00e3o 2852\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p> &#8220;ISSQN &#8211; RECURSO VOLUNT\u00c1RIO \u2013 NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O DO REGIME DO SIMPLES NACIONAL \u2013 EXCLUS\u00c3O DE OF\u00cdCIO \u2013 CONSTATADA PR\u00c1TICA REITERADA DE INFRA\u00c7\u00c3O AO DISPOSTO NA LEI COMPLEMENTAR N\u00ba 123\/2006 \u2013 ART. 29, V C\/C ART. 33 AMBOS DA LC N\u00ba 123\/2006 &#8211; CERCEAMENTO AO DIREITO DE DEFESA \u2013 NULIDADE DA NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O &#8211; RECURSO VOLUNT\u00c1RIO CONHECIDO E N\u00c3O PROVIDO&#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-27222","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\/27222","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=27222"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27222\/revisions"}],"predecessor-version":[{"id":27224,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27222\/revisions\/27224"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=27222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=27222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=27222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}