{"id":31160,"date":"2025-01-29T16:46:48","date_gmt":"2025-01-29T19:46:48","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=31160"},"modified":"2025-01-29T16:47:21","modified_gmt":"2025-01-29T19:47:21","slug":"acordao-no-3434-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3434-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3434\/2024"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1547\u00aa Sess\u00e3o Ordin\u00e1ria, de 16\/10\/2024<\/li>\n\n\n\n<li>Processo: 030\/002523\/2020<\/li>\n\n\n\n<li>Recorrente: Datum Servi\u00e7os Hidrogr\u00e1ficos Ltda<\/li>\n\n\n\n<li><strong>\u201cEmenta: Recurso volunt\u00e1rio e de of\u00edcio &#8211; ISSQN \u2013 Subitem 7.18, 14.06, 17.01 do Anexo III LEI 2597\/08 \u2013 Impugna\u00e7\u00e3o de lan\u00e7amento \u2013 Compet\u00eancias 01, 02 ,03, 04, 08, 10 e 11\/2014 \u2013 Comprova\u00e7\u00e3o de quita\u00e7\u00e3o Decad\u00eancia. \u2013 Art. 150, \u00a7 4\u00ba, do CTN \u2013 Compet\u00eancias 05 ,06, 07, 09 e 12\/2014 N\u00e3o recolhimento do imposto devido \u2013 Lan\u00e7amentos efetuados tempestivamente &#8211; Art. 173, I, do CTN. Recurso Volunt\u00e1rio e de Of\u00edcio conhecido e desprovido\u201d.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/01\/PA-02523.20-ACORDAO-3434.24.pdf\">Ac\u00f3rd\u00e3o 3434\/2024\u00a0\u00a0\u00a0\u00a0<\/a>\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cEmenta: Recurso volunt\u00e1rio e de of\u00edcio &#8211; ISSQN \u2013 Subitem 7.18, 14.06, 17.01 do Anexo III LEI 2597\/08 \u2013 Impugna\u00e7\u00e3o de lan\u00e7amento \u2013 Compet\u00eancias 01, 02 ,03, 04, 08, 10 e 11\/2014 \u2013 Comprova\u00e7\u00e3o de quita\u00e7\u00e3o Decad\u00eancia. \u2013 Art. 150, \u00a7 4\u00ba, do CTN \u2013 Compet\u00eancias 05 ,06, 07, 09 e 12\/2014 N\u00e3o recolhimento do imposto devido \u2013 Lan\u00e7amentos efetuados tempestivamente &#8211; Art. 173, I, do CTN. Recurso Volunt\u00e1rio e de Of\u00edcio 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-31160","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\/31160","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=31160"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31160\/revisions"}],"predecessor-version":[{"id":31162,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31160\/revisions\/31162"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=31160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=31160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}