{"id":28462,"date":"2024-07-22T09:50:59","date_gmt":"2024-07-22T12:50:59","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28462"},"modified":"2024-07-22T09:51:28","modified_gmt":"2024-07-22T12:51:28","slug":"acordao-3315-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3315-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3315\/2024"},"content":{"rendered":"\n<p>1492\u00aa Sess\u00e3o Ordin\u00e1ria, de 03\/04\/2024<\/p>\n\n\n\n<p>Processo n\u00ba 030\/022195\/2022<\/p>\n\n\n\n<p>Recorrente: VORAX CRIA\u00c7\u00c3O E DESIGN LTDA<\/p>\n\n\n\n<p>\u201cEmenta: &#8211; ISSQN &#8211; RECURSO VOLUNT\u00c1RIO &#8211; OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u2013 EMISS\u00c3O DE NOTA FISCAL EM DESACORDO COM OS REQUISITOS REGULAMENTARES \u2013 ART. 121, I, AL\u00cdNEA C DA LEI 2.597\/2008 &#8211; TIPIFICA\u00c7\u00c3O DO SUBITEM DE MODO DIVERSO \u00c0 DISCRIMINA\u00c7\u00c3O DOS SERVI\u00c7OS NA NOTA FISCAL &#8211; A OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u00c9 AUT\u00d4NOMA E INDEPENDENTE EM RELA\u00c7\u00c3O A OBRIGA\u00c7\u00c3O PRINCIPAL &#8211; RECURSO VOLUNT\u00c1RIO 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-022195.22-FLS.-54-A-85.pdf\">Ac\u00f3rd\u00e3o 3315\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISSQN &#8211; RECURSO VOLUNT\u00c1RIO &#8211; OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u2013 EMISS\u00c3O DE NOTA FISCAL EM DESACORDO COM OS REQUISITOS REGULAMENTARES \u2013 ART. 121, I, AL\u00cdNEA C DA LEI 2.597\/2008 &#8211; TIPIFICA\u00c7\u00c3O DO SUBITEM DE MODO DIVERSO \u00c0 DISCRIMINA\u00c7\u00c3O DOS SERVI\u00c7OS NA NOTA FISCAL &#8211; A OBRIGA\u00c7\u00c3O ACESS\u00d3RIA \u00c9 AUT\u00d4NOMA E INDEPENDENTE EM RELA\u00c7\u00c3O A OBRIGA\u00c7\u00c3O PRINCIPAL &#8211; RECURSO VOLUNT\u00c1RIO 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-28462","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\/28462","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=28462"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28462\/revisions"}],"predecessor-version":[{"id":28464,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28462\/revisions\/28464"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}