{"id":8531,"date":"2019-12-12T10:11:00","date_gmt":"2019-12-12T13:11:00","guid":{"rendered":"https:\/\/fazenda.niteroi.rj.gov.br\/site\/?p=8531"},"modified":"2019-12-12T10:11:02","modified_gmt":"2019-12-12T13:11:02","slug":"acordao-2265-2018","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2265-2018\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2265\/2018"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li>1078\u00ba Sess\u00e3o Ordin\u00e1ria, de 19\/112018.<\/li><li>Processo: 030\/026124\/2017<\/li><li>Recorrente: Confidence Corretora de C\u00e2mbio S\/A<\/li><li>Ementa: &#8220;Recurso 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 e institui\u00e7\u00f5es financeiras DES-IF M\u00f3dulo 3 Ano Base 2016 &#8211; Preliminares de Nulidades Rejeitadas &#8211; Alega\u00e7\u00e3o de Infra\u00e7\u00e3o continuada  aluz do Artigo 71 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; Atendido todos os requisitos Legais para o lan\u00e7amento Tribut\u00e1rio &#8211; Valor da Multa calculado incorretamente  &#8211; Provimento Parcial do Recurso Volunt\u00e1rio&#8221;.<\/li><li>Inteiro Teor: <a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2019\/12\/0300261242017.pdf\">Ac\u00f3rd\u00e3o 2.265\/2018<\/a>; <\/li><li><strong>Enviado<\/strong> <strong>ao Secret\u00e1rio Municipal de Fazenda de Niter\u00f3i para homologa\u00e7\u00e3o em: 31\/01\/2019.<\/strong><\/li><\/ul>\n\n\n\n<p>De acordo\ncom&nbsp; o que preceitua o Art. 86 Inciso II&nbsp; da Lei 3368\/18, que\nestabelece as decis\u00f5es do Conselho submetidas a ato homologat\u00f3rio do Prefeito\nMunicipal, precedido de manifesta\u00e7\u00e3o do Secret\u00e1rio de Fazenda. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Data da Homologa\u00e7\u00e3o: 01\/02\/2019.<\/strong><\/li><\/ul>\n\n\n\n<p>Conforme o arquivo que est\u00e1 no link a seguir: <a href=\"https:\/\/fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2019\/12\/0300261242017-Homologacao.pdf\">Decis\u00e3o do Secret\u00e1rio do Munic\u00edpio de Niter\u00f3i<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1078\u00ba Sess\u00e3o Ordin\u00e1ria, de 19\/112018. Processo: 030\/026124\/2017 Recorrente: Confidence Corretora de C\u00e2mbio S\/A Ementa: &#8220;Recurso 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-8531","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\/8531","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=8531"}],"version-history":[{"count":0,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/8531\/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=8531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=8531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=8531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}