{"id":8450,"date":"2019-12-10T11:46:47","date_gmt":"2019-12-10T14:46:47","guid":{"rendered":"https:\/\/fazenda.niteroi.rj.gov.br\/site\/?p=8450"},"modified":"2019-12-10T11:46:49","modified_gmt":"2019-12-10T14:46:49","slug":"acordao-2262-2018","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2262-2018\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2262\/2018"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>1077\u00ba Sess\u00e3o Ordin\u00e1ria, de 13\/11\/2018<\/li><li>Processo: 030\/026120\/2017.<\/li><li>Recorrente: Confidence Corretora de C\u00e2mbio S\/A.<\/li><li>Ementa: \u201cRecurso Volunt\u00e1rio &#8211; Auto de Infra\u00e7\u00e3o &#8211; Multa Regulamentar por n\u00e3o emiss\u00e3o da declara\u00e7\u00e3o eletr\u00f4nica de servi\u00e7os de institui\u00e7\u00f5es financeiras DES-IF m\u00f3dulo 1 ano base 2015 &#8211; Preliminares de nulidades rejeitadas &#8211; Alega\u00e7\u00e3o de Infra\u00e7\u00e3o continuada \u00e0 luz do Artigo 171 do c\u00f3digo penal &#8211; Normas gerais de Direito Tribut\u00e1rio &#8211; Crit\u00e9rio de Gradua\u00e7\u00e3o de Multa &#8211; Aplica\u00e7\u00e3o anal\u00f3gica da Legisla\u00e7\u00e3o Federal &#8211; Impossibilidade &#8211; Atendidos todos os requisitos legais para o lan\u00e7amento tribut\u00e1rio &#8211; Improvimento ao recurso Volunt\u00e1rio.\u201d.<\/li><li>Inteiro Teor:\u00a0<a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2019\/12\/0300261202017.pdf\">Ac\u00f3rd\u00e3o 2.262\/2018<\/a>;<\/li><li><strong>Enviado<\/strong>\u00a0<strong>ao Secretario Municipal de Fazenda para ato homologat\u00f3rio em: 05\/02\/2019.<\/strong><\/li><\/ul>\n\n\n\n<p>De acordo com&nbsp; o que\npreceitua o Art. 86 Inciso II&nbsp; da Lei 3368\/18, que estabelece as decis\u00f5es\ndo Conselho submetidas a ato homologat\u00f3rio do Prefeito Municipal, precedido de\nmanifesta\u00e7\u00e3o do Secret\u00e1rio de Fazenda.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Data da Homologa\u00e7\u00e3o: 08\/02\/2019<\/strong><\/li><\/ul>\n\n\n\n<p style=\"text-align:center\">Conforme o arquivo que est\u00e1 no link a seguir:\u00a0<a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2019\/12\/0300261202017-Homologacao.pdf\">Ato homologat\u00f3rio do Secretario Municipal de Fazenda de Niter\u00f3i<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1077\u00ba Sess\u00e3o Ordin\u00e1ria, de 13\/11\/2018 Processo: 030\/026120\/2017. Recorrente: Confidence Corretora de C\u00e2mbio S\/A. Ementa: \u201cRecurso Volunt\u00e1rio &#8211; Auto de Infra\u00e7\u00e3o &#8211; Multa Regulamentar por n\u00e3o emiss\u00e3o da declara\u00e7\u00e3o eletr\u00f4nica de [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"categories":[131,126],"tags":[],"class_list":["post-8450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acordaos","category-ccn","et-has-post-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\/8450","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=8450"}],"version-history":[{"count":0,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/8450\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media\/911"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=8450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=8450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=8450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}