{"id":31132,"date":"2025-01-29T16:07:25","date_gmt":"2025-01-29T19:07:25","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=31132"},"modified":"2025-01-29T16:09:35","modified_gmt":"2025-01-29T19:09:35","slug":"acordao-no-3427-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3427-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3427\/2024"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1544\u00aa Sess\u00e3o Ordin\u00e1ria, de 02\/10\/2024<\/li>\n\n\n\n<li>Processo: 030\/010841\/2022<\/li>\n\n\n\n<li>Recorrente: PVAX Consultoria e Log\u00edstica Ltda<\/li>\n\n\n\n<li><strong>\u201cEmenta: Recurso volunt\u00e1rio \u2013 ISSQN \u2013 Impugna\u00e7\u00e3o de lan\u00e7amento \u2013 Multa fiscal &#8211; Multa de mora \u2013 Servi\u00e7os de fornecimento de m\u00e3o de obra \u2013 Subitem 71.05 \u2013 Impugna\u00e7\u00e3o &#8211; Arbitramento \u2013 0miss\u00e3o de informa\u00e7\u00f5es \u2013 N\u00e3o enquadramento como respons\u00e1vel tribut\u00e1rio \u2013 N\u00e3o caracteriza\u00e7\u00e3o de bis in idem entre multa de mora e multa fiscal \u2013 Art. 120, caput, art. 231, art. 73 e art. 82 da Lei Municipal n\u00ba 2597\/2008 &#8211; Art. 67 do PAT art. 148 do CTN. Recurso volunt\u00e1rio conhecido e desprovido\u201d.<\/strong><\/li>\n\n\n\n<li>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/01\/PA-010841.22-ACORDAO-3427.24.pdf\">Ac\u00f3rd\u00e3o 3427\/2024<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ementa: Recurso volunt\u00e1rio \u2013 ISSQN \u2013 Impugna\u00e7\u00e3o de lan\u00e7amento \u2013 Multa fiscal &#8211; Multa de mora \u2013 Servi\u00e7os de fornecimento de m\u00e3o de obra \u2013 Subitem 71.05 \u2013 Impugna\u00e7\u00e3o &#8211; Arbitramento \u2013 0miss\u00e3o de informa\u00e7\u00f5es \u2013 N\u00e3o enquadramento como respons\u00e1vel tribut\u00e1rio \u2013 N\u00e3o caracteriza\u00e7\u00e3o de bis in idem entre multa de mora e multa fiscal \u2013 Art. 120, caput, art. 231, art. 73 e art. 82 da Lei Municipal n\u00ba 2597\/2008 &#8211; Art. 67 do PAT art. 148 do CTN. Recurso volunt\u00e1rio conhecido e desprovido\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-31132","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\/31132","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=31132"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31132\/revisions"}],"predecessor-version":[{"id":31134,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31132\/revisions\/31134"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=31132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=31132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}