{"id":29216,"date":"2024-07-30T11:06:48","date_gmt":"2024-07-30T14:06:48","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=29216"},"modified":"2024-07-30T11:07:13","modified_gmt":"2024-07-30T14:07:13","slug":"acordao-no-2427-2019","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2427-2019\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2427\/2019"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1140\u00aa Sess\u00e3o Ordin\u00e1ria, de 11\/09\/2019<\/li>\n\n\n\n<li>Processo: 030\/001736\/2016<\/li>\n\n\n\n<li>Recorrente: AMPLA ENERGIA E SERVI\u00c7OS S\/A<\/li>\n\n\n\n<li><strong>\u201c<\/strong>Ementa: <strong>ISSQN \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Servi\u00e7o de entrega r\u00e1pida de documentos \u2013 correta tipifica\u00e7\u00e3o no subitem 26.01 \u2013 Servi\u00e7os tomados de prestadores estabelecidos fora de Niter\u00f3i \u2013 Subitens 6.05, 14.01, 14.02, 17.04 \u2013 ISS devido no local do estabelecimento prestador \u2013 Intelig\u00eancia do art. 3\u00ba do CTN \u2013 Aus\u00eancia de prova em sentido contr\u00e1rio \u2013 Insufici\u00eancia do Auto de Infra\u00e7\u00e3o \u2013 Recurso volunt\u00e1rio conhecido e provido.\u201d<\/strong><\/li>\n\n\n\n<li>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/PA-01736.16.pdf\">Ac\u00f3rd\u00e3o 2427\/2019<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p> ISSQN \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Servi\u00e7o de entrega r\u00e1pida de documentos \u2013 correta tipifica\u00e7\u00e3o no subitem 26.01 \u2013 Servi\u00e7os tomados de prestadores estabelecidos fora de Niter\u00f3i \u2013 Subitens 6.05, 14.01, 14.02, 17.04 \u2013 ISS devido no local do estabelecimento prestador \u2013 Intelig\u00eancia do art. 3\u00ba do CTN \u2013 Aus\u00eancia de prova em sentido contr\u00e1rio \u2013 Insufici\u00eancia do Auto de Infra\u00e7\u00e3o \u2013 Recurso volunt\u00e1rio conhecido e provido.\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-29216","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\/29216","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=29216"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/29216\/revisions"}],"predecessor-version":[{"id":29218,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/29216\/revisions\/29218"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=29216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=29216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=29216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}