{"id":24778,"date":"2024-02-08T16:09:14","date_gmt":"2024-02-08T19:09:14","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24778"},"modified":"2024-02-08T16:10:22","modified_gmt":"2024-02-08T19:10:22","slug":"acordao-no-3204-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3204-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3204\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1447\u00aa Sess\u00e3o Ordin\u00e1ria, de 06\/09\/2023<\/li>\n\n\n\n<li>Processo: 030\/001889\/2022<\/li>\n\n\n\n<li>Recorrente: Anasa Imobili\u00e1ria Ltda<\/li>\n<\/ul>\n\n\n\n<p><strong>Ementa: \u201cIPTU \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Lan\u00e7amento anual \u2013 Tributa\u00e7\u00e3o de \u00e1reas privativas de condom\u00ednio horizontal \u2013 Possibilidade a partir do momento da individualiza\u00e7\u00e3o das unidades imobili\u00e1rias \u2013 Aplica\u00e7\u00e3o do art. 27 do CTM \u2013 Irrelev\u00e2ncia do aceite de obras \u2013 Intelig\u00eancia do art. 10, \u00a73\u00ba do CTM \u2013 Recurso volunt\u00e1rio conhecido e desprovido\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor:&nbsp;<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/01\/PROC.001889.22-ANASA-IMOBILIARIA-LTDA-Copia.pdf\">Ac\u00f3rd\u00e3o 3204\/2023.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cIPTU \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Lan\u00e7amento anual \u2013 Tributa\u00e7\u00e3o de \u00e1reas privativas de condom\u00ednio horizontal \u2013 Possibilidade a partir do momento da individualiza\u00e7\u00e3o das unidades imobili\u00e1rias \u2013 Aplica\u00e7\u00e3o do art. 27 do CTM \u2013 Irrelev\u00e2ncia do aceite de obras \u2013 Intelig\u00eancia do art. 10, \u00a73\u00ba do CTM \u2013 Recurso volunt\u00e1rio conhecido e desprovido\u201d.<\/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-24778","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\/24778","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=24778"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24778\/revisions"}],"predecessor-version":[{"id":24781,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24778\/revisions\/24781"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}