{"id":28435,"date":"2024-07-19T17:02:46","date_gmt":"2024-07-19T20:02:46","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28435"},"modified":"2024-07-19T17:03:17","modified_gmt":"2024-07-19T20:03:17","slug":"acordao-3308-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3308-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3308\/2024"},"content":{"rendered":"\n<p>1489\u00aa Sess\u00e3o Ordin\u00e1ria, de 20\/03\/2024<\/p>\n\n\n\n<p>Processo n\u00ba 030\/002952\/2023&nbsp;<\/p>\n\n\n\n<p>Recorrente: PREMIER SISTEMA DE GEST\u00c3O AMBIENTAL EIRELI LTDA<\/p>\n\n\n\n<p>\u201cEmenta: &#8211; INFRA\u00c7\u00d5ES \u00c0 LEGISLA\u00c7\u00c3O TRIBUT\u00c1RIA. RESPONSABILIDADE OBJETIVA. DANO AO ER\u00c1RIO. IRRELEV\u00c2NCIA. Conforme regra expressa e vigente imposto no artigo 136 do CTN, a responsabilidade por infra\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o tribut\u00e1ria independe da efetividade, natureza e extens\u00e3o dos efeitos do ato apanhado. COMPROVA\u00c7\u00c3O DA N\u00c3O EMISS\u00c3O DE DOCUMENTOS FISCAIS. PR\u00c1TICA REITERADA. MULTA FORMAL. CABIMENTO. Cab\u00edvel a aplica\u00e7\u00e3o de multa formal quando constatada a n\u00e3o emiss\u00e3o de documentos fiscais, \u00e0 luz do artigo 121, I, \u201ca\u201d do CTM. RECURSO VOLUNT\u00c1RIO DESPROVIDO.&#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-02952.23-FLS.-121-A-150.pdf\">Ac\u00f3rd\u00e3o 3308\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/PA-02952.23-FLS.-121-A-150.pdf<\/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-28435","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\/28435","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=28435"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28435\/revisions"}],"predecessor-version":[{"id":28437,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28435\/revisions\/28437"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}