{"id":30998,"date":"2025-01-27T16:35:12","date_gmt":"2025-01-27T19:35:12","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=30998"},"modified":"2025-01-27T16:36:03","modified_gmt":"2025-01-27T19:36:03","slug":"acordao-no-3413-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3413-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3413\/2024"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1535\u00aa Sess\u00e3o Ordin\u00e1ria, de 04\/09\/2024<\/li>\n\n\n\n<li>Processo: 030\/016344\/2023<\/li>\n\n\n\n<li>Recorrente: Hammernit Academia de Gin\u00e1stica Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>\u201cEmenta: Multa fiscal regulamentar. Obriga\u00e7\u00e3o tribut\u00e1ria acess\u00f3ria.&nbsp;Recurso volunt\u00e1rio. Auto de Infra\u00e7\u00e3o regulamentar n\u00ba 61064. Contribuinte que deixou de emitir notas fiscais de presta\u00e7\u00e3o de servi\u00e7os durante o per\u00edodo de fevereiro\/2019 a dezembro de 2022.&nbsp;Descumprimento de obriga\u00e7\u00e3o prevista no art. 1\u00ba, \u00a7 1\u00ba, do Decreto n\u00ba&nbsp;12.938\/2018.&nbsp;Comina\u00e7\u00e3o prevista no art. 121, inc. I, al\u00ednea \u201cA\u201d, da Lei n\u00ba 2597\/2008. Recurso conhecido e desprovido &#8220;.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/01\/PA-016344.23-ACORDAO-3413.24.pdf\">Ac\u00f3rd\u00e3o 3413\/2024<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ementa: Multa fiscal regulamentar. Obriga\u00e7\u00e3o tribut\u00e1ria acess\u00f3ria.\u00a0Recurso volunt\u00e1rio. Auto de Infra\u00e7\u00e3o regulamentar n\u00ba 61064. Contribuinte que deixou de emitir notas fiscais de presta\u00e7\u00e3o de servi\u00e7os durante o per\u00edodo de fevereiro\/2019 a dezembro de 2022.\u00a0Descumprimento de obriga\u00e7\u00e3o prevista no art. 1\u00ba, \u00a7 1\u00ba, do Decreto n\u00ba\u00a012.938\/2018.\u00a0Comina\u00e7\u00e3o prevista no art. 121, inc. I, al\u00ednea \u201cA\u201d, da Lei n\u00ba 2597\/2008. Recurso conhecido e desprovido &#8220;.<\/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-30998","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\/30998","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=30998"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/30998\/revisions"}],"predecessor-version":[{"id":31000,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/30998\/revisions\/31000"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=30998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=30998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=30998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}