{"id":27263,"date":"2024-05-07T16:32:49","date_gmt":"2024-05-07T19:32:49","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=27263"},"modified":"2024-05-07T16:33:15","modified_gmt":"2024-05-07T19:33:15","slug":"acordao-2858-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2858-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2858\/2021"},"content":{"rendered":"\n<p>1287\u00aa Sess\u00e3o Ordin\u00e1ria, de 20\/10\/2021<\/p>\n\n\n\n<p>Processo 030\/010864\/2021 (Espelho do processo 030\/016301\/2017)<\/p>\n\n\n\n<p>Recorrente: LUMARJ PRESTA\u00c7\u00c3O DE SERVI\u00c7OS AUXILIARES LTDA<\/p>\n\n\n\n<p>Ementa: \u201cSimples Nacional. Recurso Volunt\u00e1rio. Auto de Infra\u00e7\u00e3o ISS. Fornecimento e cess\u00e3o de m\u00e3o de obra. Rela\u00e7\u00e3o de subordina\u00e7\u00e3o. Servi\u00e7os de portaria e zeladoria. Intelig\u00eancia do art. 75, \u00a73\u00b0 da Resolu\u00e7\u00e3o CGSN n. 94\/11. Aplica\u00e7\u00e3o do art. 17, inciso XII, da LC n\u00b0 123\/06. Aplica\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta COSIT n\u00b0 57\/2015. 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\/PA-010864.21-FLS.-100-A-128.pdf\">Ac\u00f3rd\u00e3o 2858\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cSimples Nacional. Recurso Volunt\u00e1rio. Auto de Infra\u00e7\u00e3o ISS. Fornecimento e cess\u00e3o de m\u00e3o de obra. Rela\u00e7\u00e3o de subordina\u00e7\u00e3o. Servi\u00e7os de portaria e zeladoria. Intelig\u00eancia do art. 75, \u00a73\u00b0 da Resolu\u00e7\u00e3o CGSN n. 94\/11. Aplica\u00e7\u00e3o do art. 17, inciso XII, da LC n\u00b0 123\/06. Aplica\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta COSIT n\u00b0 57\/2015. 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-27263","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\/27263","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=27263"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27263\/revisions"}],"predecessor-version":[{"id":27265,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/27263\/revisions\/27265"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=27263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=27263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=27263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}