{"id":24893,"date":"2024-02-08T18:05:39","date_gmt":"2024-02-08T21:05:39","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=24893"},"modified":"2024-07-26T21:16:23","modified_gmt":"2024-07-27T00:16:23","slug":"acordao-no-3252-2023","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3252-2023\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3252\/2023"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1465\u00aa Sess\u00e3o Ordin\u00e1ria, de 22\/11\/2023<\/li>\n\n\n\n<li>Processo: 030\/012812\/2022<\/li>\n\n\n\n<li>&nbsp;Recorrente:&nbsp;<strong>Ruth Maria Auxiliadora Kotzbaner<\/strong><\/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 Intempestividade da impugna\u00e7\u00e3o administrativa \u2013 Art. 63 do PAT \u2013 Impossibilidade de aprecia\u00e7\u00e3o da mat\u00e9ria pelo Conselho de Contribuintes \u2013 Intelig\u00eancia do art. 63, \u00a72\u00ba, do PAT \u2013 Aplica\u00e7\u00e3o da S\u00famula Administrativa CCN n\u00ba 1 \u2013 Recurso conhecido e desprovido\u201d.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inteiro teor:\u00a0<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/Processo-12812-22.pdf\">Ac\u00f3rd\u00e3o 3252\/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 Intempestividade da impugna\u00e7\u00e3o administrativa \u2013 Art. 63 do PAT \u2013 Impossibilidade de aprecia\u00e7\u00e3o da mat\u00e9ria pelo Conselho de Contribuintes \u2013 Intelig\u00eancia do art. 63, \u00a72\u00ba, do PAT \u2013 Aplica\u00e7\u00e3o da S\u00famula Administrativa CCN n\u00ba 1 \u2013 Recurso 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-24893","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\/24893","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=24893"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24893\/revisions"}],"predecessor-version":[{"id":28961,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/24893\/revisions\/28961"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=24893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=24893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=24893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}