{"id":28367,"date":"2024-07-19T16:10:47","date_gmt":"2024-07-19T19:10:47","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28367"},"modified":"2024-07-19T16:11:20","modified_gmt":"2024-07-19T19:11:20","slug":"acordao-3286-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3286-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3286\/2024"},"content":{"rendered":"\n<p>1481\u00aa Sess\u00e3o Ordin\u00e1ria, de 15\/02\/2024<\/p>\n\n\n\n<p>Processo n\u00ba 030\/022134\/2022<\/p>\n\n\n\n<p>Recorrente: VX CONSULTING LTDA<\/p>\n\n\n\n<p>\u201cEmenta: &#8211; ISSQN \u2013 RECURSO VOLUNT\u00c1RIO \u2013 AUTO DE INFRA\u00c7\u00c3O N\u00ba60564 &#8211; EMISS\u00c3O DE NOTAS FISCAIS &#8211; APLICA\u00c7\u00c3O INDEVIDA DO SUBITEM 01.04 \u2013 SERVI\u00c7OS ELABORA\u00c7\u00c3O DE PROGRAMAS DE COMPUTADORES &#8211; ALIQUOTA DE 2% &#8211; NOTA FISCAIS COM DESCRI\u00c7\u00c3O DE SERVI\u00c7OS DE PROGRAMA\u00c7\u00c3O COMUNICA\u00c7\u00c3O VISUAL, PRODU\u00c7\u00c3O DE CONTE\u00daDO WEB SITE \u2013 ENQUADRAMENTO NO SUBITEM 23.01 DA LEI 2597\/08 \u2013 ALIQUOTA 5% &#8211; LAN\u00c7AMENTO DA DIFEREN\u00c7A NO PERIODO DE JULHO\/2021 &#8211; RECURSO VOLUNT\u00c1RIO 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\/07\/PA-022134.22-FLS.-75-A-99.pdf\">Ac\u00f3rd\u00e3o 3286\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISSQN \u2013 RECURSO VOLUNT\u00c1RIO \u2013 AUTO DE INFRA\u00c7\u00c3O N\u00ba60564 &#8211; EMISS\u00c3O DE NOTAS FISCAIS &#8211; APLICA\u00c7\u00c3O INDEVIDA DO SUBITEM 01.04 \u2013 SERVI\u00c7OS ELABORA\u00c7\u00c3O DE PROGRAMAS DE COMPUTADORES &#8211; ALIQUOTA DE 2% &#8211; NOTA FISCAIS COM DESCRI\u00c7\u00c3O DE SERVI\u00c7OS DE PROGRAMA\u00c7\u00c3O COMUNICA\u00c7\u00c3O VISUAL, PRODU\u00c7\u00c3O DE CONTE\u00daDO WEB SITE \u2013 ENQUADRAMENTO NO SUBITEM 23.01 DA LEI 2597\/08 \u2013 ALIQUOTA 5% &#8211; LAN\u00c7AMENTO DA DIFEREN\u00c7A NO PERIODO DE JULHO\/2021 &#8211; RECURSO VOLUNT\u00c1RIO 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-28367","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\/28367","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=28367"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28367\/revisions"}],"predecessor-version":[{"id":28369,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28367\/revisions\/28369"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}