{"id":28532,"date":"2024-07-22T11:53:28","date_gmt":"2024-07-22T14:53:28","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28532"},"modified":"2024-07-22T11:53:57","modified_gmt":"2024-07-22T14:53:57","slug":"acordao-3337-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3337-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o 3337\/2024"},"content":{"rendered":"\n<p>1503\u00aa Sess\u00e3o Ordin\u00e1ria, de 15\/05\/2024<\/p>\n\n\n\n<p>Processo n\u00ba 030\/009280\/2022<\/p>\n\n\n\n<p>Recorrente: CLINICA OCE\u00c2NICA VETERIN\u00c1RIA INTEGRADA LTDA&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u201cEmenta: \u201cISSQN &#8211; RECURSO VOLUNT\u00c1RIO &#8211; LAN\u00c7AMENTO &#8211; AUTO DE INFRA\u00c7\u00c3O &#8211; FALTA DE RECOLHIMENTO DO IMPOSTO &#8211; BASE DE APURA\u00c7\u00c3O DECRED &#8211; ARTS. 92, 114 e 120 LEI N\u00ba 2.597\/08 ALEGA\u00c7\u00c3O DE CERCEAMENTO DE DEFESA QUE N\u00c3O SE SUSTENTA &#8211; INEXIST\u00caNCIA DE PROVA ACERCA DE IRREGULARIDADE NA APURA\u00c7\u00c3O &#8211; PROCEDIMENTO V\u00c1LIDO E BASEADO NA LEGISLA\u00c7\u00c3O MUNICIPAL &#8211; RECURSO VOLUNT\u00c1RIO CONHECIDO E 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-09280.22-FLS.-111-A-136.pdf\"> Ac\u00f3rd\u00e3o 3337\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cISSQN &#8211; RECURSO VOLUNT\u00c1RIO &#8211; LAN\u00c7AMENTO &#8211; AUTO DE INFRA\u00c7\u00c3O &#8211; FALTA DE RECOLHIMENTO DO IMPOSTO &#8211; BASE DE APURA\u00c7\u00c3O DECRED &#8211; ARTS. 92, 114 e 120 LEI N\u00ba 2.597\/08 ALEGA\u00c7\u00c3O DE CERCEAMENTO DE DEFESA QUE N\u00c3O SE SUSTENTA &#8211; INEXIST\u00caNCIA DE PROVA ACERCA DE IRREGULARIDADE NA APURA\u00c7\u00c3O &#8211; PROCEDIMENTO V\u00c1LIDO E BASEADO NA LEGISLA\u00c7\u00c3O MUNICIPAL &#8211; RECURSO VOLUNT\u00c1RIO CONHECIDO E DESPROVIDO.&#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-28532","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\/28532","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=28532"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28532\/revisions"}],"predecessor-version":[{"id":28534,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28532\/revisions\/28534"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}