{"id":28389,"date":"2024-07-19T16:25:34","date_gmt":"2024-07-19T19:25:34","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28389"},"modified":"2024-07-19T16:26:01","modified_gmt":"2024-07-19T19:26:01","slug":"acordao-3293-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3293-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3293\/2024"},"content":{"rendered":"\n<p>1484\u00aa Sess\u00e3o Ordin\u00e1ria, de 28\/02\/2024<\/p>\n\n\n\n<p>Processo n\u00ba 030\/029927\/2019<\/p>\n\n\n\n<p>Recorrente: WW ST\u00daDIO 183 CABELEIREIROS EIRELI LTDA<\/p>\n\n\n\n<p>\u201cEmenta: &#8211; ISSQN \u2013 EXCLUS\u00c3O DO REGIME DO SIMPLES NACIONAL &#8211; RECURSO DE OF\u00cdCIO \u2013 DESCUMPRIMENTO DE OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u2013 &#8211; N\u00c3O EMISS\u00c3O DE NOTA FISCAL \u2013 PR\u00c1TICA REITERADA \u2013 AUS\u00caNCIA DE AUTUA\u00c7\u00c3O NO PER\u00cdODO ABARCADO NA NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O \u2013 POSSIBILIDADE DE VERIFICA\u00c7\u00c3O DE PRATICAS REITERADAS DE INFRA\u00c7\u00d5ES COMETIDAS NOS \u00daLTIMOS CINCO ANOS CALEND\u00c1RIOS \u2013 PREVIS\u00c3O NO ART. 29 \u00a79, I DA LC 123\/06 \u2013 DECAD\u00caNCIA N\u00c3O CONFIGURADA &#8211; RECURSO DE OF\u00cdCIO 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\/07\/PA-029927.19-FLS.-64-A-92.pdf\">Ac\u00f3rd\u00e3o 3293\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISSQN \u2013 EXCLUS\u00c3O DO REGIME DO SIMPLES NACIONAL &#8211; RECURSO DE OF\u00cdCIO \u2013 DESCUMPRIMENTO DE OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u2013 &#8211; N\u00c3O EMISS\u00c3O DE NOTA FISCAL \u2013 PR\u00c1TICA REITERADA \u2013 AUS\u00caNCIA DE AUTUA\u00c7\u00c3O NO PER\u00cdODO ABARCADO NA NOTIFICA\u00c7\u00c3O DE EXCLUS\u00c3O \u2013 POSSIBILIDADE DE VERIFICA\u00c7\u00c3O DE PRATICAS REITERADAS DE INFRA\u00c7\u00d5ES COMETIDAS NOS \u00daLTIMOS CINCO ANOS CALEND\u00c1RIOS \u2013 PREVIS\u00c3O NO ART. 29 \u00a79, I DA LC 123\/06 \u2013 DECAD\u00caNCIA N\u00c3O CONFIGURADA &#8211; RECURSO DE OF\u00cdCIO 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-28389","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\/28389","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=28389"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28389\/revisions"}],"predecessor-version":[{"id":28391,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28389\/revisions\/28391"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}