{"id":31265,"date":"2025-01-30T15:32:53","date_gmt":"2025-01-30T18:32:53","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=31265"},"modified":"2025-01-30T15:33:22","modified_gmt":"2025-01-30T18:33:22","slug":"acordao-no-3461-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3461-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3461\/2024"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1561\u00aa Sess\u00e3o Ordin\u00e1ria, de 03\/12\/2024<\/li>\n\n\n\n<li>Processo: 030\/007500\/2023<\/li>\n\n\n\n<li>Recorrente: Mapt Entretenimento Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>\u201cEmenta: Recurso volunt\u00e1rio &#8211; ISS \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 Multa fiscal \u2013 Auto de Infra\u00e7\u00e3o \u2013 Falta de cumprimento de obriga\u00e7\u00e3o acess\u00f3ria. 1. Dever de emitir Nota fiscal de servi\u00e7os prevista no art. 1\u00ba, \u00a7 1\u00ba da Lei Municipal n\u00ba 12938\/2018. 2. Obrigatoriedade da interpreta\u00e7\u00e3o liter\u00e1ria da norma &#8211; ART. 111, III, CTN; Recurso o qual se nega provimento &#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-07500.23-ACORDAO-3461.24.pdf\">Ac\u00f3rd\u00e3o 3461\/24<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cEmenta: Recurso volunt\u00e1rio &#8211; ISS \u2013 Obriga\u00e7\u00e3o acess\u00f3ria \u2013 Multa fiscal \u2013 Auto de Infra\u00e7\u00e3o \u2013 Falta de cumprimento de obriga\u00e7\u00e3o acess\u00f3ria. 1. Dever de emitir Nota fiscal de servi\u00e7os prevista no art. 1\u00ba, \u00a7 1\u00ba da Lei Municipal n\u00ba 12938\/2018. 2. Obrigatoriedade da interpreta\u00e7\u00e3o liter\u00e1ria da norma &#8211; ART. 111, III, CTN; Recurso o qual se nega provimento &#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-31265","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\/31265","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=31265"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31265\/revisions"}],"predecessor-version":[{"id":31267,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31265\/revisions\/31267"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=31265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=31265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}