{"id":134249,"date":"2021-10-15T11:20:20","date_gmt":"2021-10-15T14:20:20","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/icms-st-decreto-no-47-781-2021-estado-do-rio-de-janeiro-alteracao\/"},"modified":"2021-10-26T11:21:21","modified_gmt":"2021-10-26T14:21:21","slug":"icms-st-decreto-no-47-781-2021-estado-do-rio-de-janeiro-alteracao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/icms-st-decreto-no-47-781-2021-estado-do-rio-de-janeiro-alteracao\/","title":{"rendered":"ICMS-ST \u2013 DECRETO N\u00ba 47.781\/2021 \u2013 ESTADO DO RIO DE JANEIRO \u2013 ALTERA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Com base na decis\u00e3o do STF, no RE n\u00ba 593.849\/MG o referido Decreto alterou o Livro II (da substitui\u00e7\u00e3o tribut\u00e1ria) do Regulamento do ICMS, o Estado do Rio de Janeiro que disp\u00f5em sobre a possibilidade de restitui\u00e7\u00e3o do imposto pelo contribuinte substitu\u00eddo do valor do imposto pago por for\u00e7a da substitui\u00e7\u00e3o tribut\u00e1ria correspondente ao fato gerador que se realize por valor inferior daquele que serviu de base de c\u00e1lculo para reten\u00e7\u00e3o do imposto devido por substitui\u00e7\u00e3o tribut\u00e1ria, definindo os procedimentos relativos \u00e0 restitui\u00e7\u00e3o e ressarcimento do mencionado tributo.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134249","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134249\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134249"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134249\/revisions\/"}],"predecessor-version":[{"id":134250,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134249\/revisions\/134250\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}