{"id":37310,"date":"2026-09-14T11:12:32","date_gmt":"2026-09-14T14:12:32","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=37310"},"modified":"2026-09-14T11:14:03","modified_gmt":"2026-09-14T14:14:03","slug":"acordao-no-3593-2026","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3593-2026\/","title":{"rendered":"\u201cAc\u00f3rd\u00e3o n\u00ba 3593\/2026\u201d"},"content":{"rendered":"\n<p>Sess\u00e3o 1662\u00aa, realizada em 12\/08\/2026<\/p>\n\n\n\n<p>Processo: 030\/007812\/2020<\/p>\n\n\n\n<p>Recorrente: Makky Distribuidora de Pe\u00e7as Ltda<\/p>\n\n\n\n<p>Recorrido: Fazenda P\u00fablica Municipal<\/p>\n\n\n\n<p><strong>\u201cEmenta: ISSQN\u2013 RECURSO DE OF\u00cdCIO \u2013 CONSTRU\u00c7\u00c3O CIVIL HOMOLOGA\u00c7\u00c3O DO ISSQN \u2013 LAN\u00c7AMENTO POR ARBITRAMENTO \u2013 OBRA EXECUTADA EM PER\u00cdODO ANTERIOR \u00c0 SUA REGULARIZA\u00c7\u00c3O URBAN\u00cdSTICA \u2013 DECAD\u00caNCIA DO DIREITO DE CONSTITUIR O CR\u00c9DITO TRIBUT\u00c1RIO \u2013 ART. 173, INCISO I, DO C\u00d3DIGO TRIBUT\u00c1RIO NACIONAL \u2013 MANUTEN\u00c7\u00c3O DA DECIS\u00c3O DA JUNTA DE REVIS\u00c3O FISCAL \u2013 RECURSO DE OF\u00cdCIO CONHECIDO E DESPROVIDO&#8221;.<\/strong><\/p>\n\n\n\n<p>Publicado em 15\/08\/2026<\/p>\n\n\n\n<p>Inteiro teor do <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/09\/PROC.-030.007812.20-PDF-PUBLICAR-NO-SITE.pdf\">Ac\u00f3rd\u00e3o n\u00ba 3593\/2026<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISSQN\u2013 RECURSO DE OF\u00cdCIO \u2013 CONSTRU\u00c7\u00c3O CIVIL HOMOLOGA\u00c7\u00c3O DO ISSQN \u2013 LAN\u00c7AMENTO POR ARBITRAMENTO \u2013 OBRA EXECUTADA EM PER\u00cdODO ANTERIOR \u00c0 SUA REGULARIZA\u00c7\u00c3O URBAN\u00cdSTICA \u2013 DECAD\u00caNCIA DO DIREITO DE CONSTITUIR O CR\u00c9DITO TRIBUT\u00c1RIO \u2013 ART. 173, INCISO I, DO C\u00d3DIGO TRIBUT\u00c1RIO NACIONAL \u2013 MANUTEN\u00c7\u00c3O DA DECIS\u00c3O DA JUNTA DE REVIS\u00c3O FISCAL \u2013 RECURSO DE OF\u00cdCIO CONHECIDO E DESPROVIDO&#8221;.<\/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-37310","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\/37310","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=37310"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/37310\/revisions"}],"predecessor-version":[{"id":37312,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/37310\/revisions\/37312"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=37310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=37310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=37310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}