{"id":27226,"date":"2024-05-07T14:28:45","date_gmt":"2024-05-07T17:28:45","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=27226"},"modified":"2024-05-07T16:27:04","modified_gmt":"2024-05-07T19:27:04","slug":"acordao-2853-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2853-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2853\/2021"},"content":{"rendered":"\n<p>1285\u00aa Sess\u00e3o Ordin\u00e1ria, de 13\/10\/2021<\/p>\n\n\n\n<p>Processo 030\/010866\/2021 (Espelho do processo 030\/008527\/2017)<\/p>\n\n\n\n<p>Recorrente: LUMARJ PRESTA\u00c7\u00c3O DE SERVI\u00c7OS AUXILIARES LTDA<\/p>\n\n\n\n<p>Ementa: &#8220;Simples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Notifica\u00e7\u00e3o de exclus\u00e3o do Simples Nacional \u2013 ISS \u2013 Intelig\u00eancia do art. 75, \u00a73\u00ba da Resolu\u00e7\u00e3o CGSN n. 94\/11 \u2013 Fornecimento e cess\u00e3o de m\u00e3o de obra \u2013 Rela\u00e7\u00e3o de subordina\u00e7\u00e3o \u2013 Servi\u00e7os de portaria e zeladoria \u2013 Aplica\u00e7\u00e3o do art. 17, inciso XII, da LC n\u00ba 123\/06 c\/c Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 57\/2015 \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\/PROCESSO-010866.21-FLS.-419-A-449-CERTO.pdf\">Ac\u00f3rd\u00e3o 2853\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Simples Nacional \u2013 Recurso volunt\u00e1rio \u2013 Notifica\u00e7\u00e3o de exclus\u00e3o do Simples Nacional \u2013 ISS \u2013 Intelig\u00eancia do art. 75, \u00a73\u00ba da Resolu\u00e7\u00e3o CGSN n. 94\/11 \u2013 Fornecimento e cess\u00e3o de m\u00e3o de obra \u2013 Rela\u00e7\u00e3o de subordina\u00e7\u00e3o \u2013 Servi\u00e7os de portaria e zeladoria \u2013 Aplica\u00e7\u00e3o do art. 17, inciso XII, da LC n\u00ba 123\/06 c\/c Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 57\/2015 \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-27226","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\/27226","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=27226"}],"version-history":[{"count":4,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27226\/revisions"}],"predecessor-version":[{"id":27259,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27226\/revisions\/27259"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=27226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=27226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=27226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}