{"id":25124,"date":"2024-02-23T15:21:03","date_gmt":"2024-02-23T18:21:03","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=25124"},"modified":"2024-06-03T15:41:21","modified_gmt":"2024-06-03T18:41:21","slug":"acordao-2951-2022","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2951-2022\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2951\/2022"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1327\u00aa Sess\u00e3o Ordin\u00e1ria, de 30\/03\/2022<\/li>\n<\/ul>\n\n\n\n<p>Processo: 030\/027491\/2019<\/p>\n\n\n\n<p>Recorrente: OM Participa\u00e7\u00f5es Societ\u00e1ria S\/A<\/p>\n\n\n\n<p><strong>Ementa: \u201cITBI \u2013 Recurso volunt\u00e1rio \u2013 Incorpora\u00e7\u00e3o de bem im\u00f3vel ao capital social \u2013 Imunidade tribut\u00e1ria prevista no art. 156, \u00a72\u00ba, inciso I, CF \u2013 Impugna\u00e7\u00e3o interposta por parte ileg\u00edtima \u2013 Intelig\u00eancia do art. 2\u00ba da Lei Municipal n\u00ba 3.368\/18, art. 121, CTN e art. 45 da Lei Municipal n\u00ba 2.597\/08 \u2013 Possibilidade de suprimento da falta \u2013 Incid\u00eancia do art. 11, \u00a72\u00ba, da Lei Municipal n\u00ba 3.368\/18 \u2013 Recurso conhecido e provido para anular a decis\u00e3o de primeira inst\u00e2ncia\u201d.<\/strong><\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/02\/PA-27491.19-FLS.-87-A-107.pdf\">Ac\u00f3rd\u00e3o 2951\/2022<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITBI \u2013 Recurso volunt\u00e1rio \u2013 Incorpora\u00e7\u00e3o de bem im\u00f3vel ao capital social \u2013 Imunidade tribut\u00e1ria prevista no art. 156, \u00a72\u00ba, inciso I, CF \u2013 Impugna\u00e7\u00e3o interposta por parte ileg\u00edtima \u2013 Intelig\u00eancia do art. 2\u00ba da Lei Municipal n\u00ba 3.368\/18, art. 121, CTN e art. 45 da Lei Municipal n\u00ba 2.597\/08 \u2013 Possibilidade de suprimento da falta \u2013 Incid\u00eancia do art. 11, \u00a72\u00ba, da Lei Municipal n\u00ba 3.368\/1 \u2013 Recurso conhecido e provido para anular a decis\u00e3o de primeira inst\u00e2ncia\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-25124","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\/25124","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=25124"}],"version-history":[{"count":2,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25124\/revisions"}],"predecessor-version":[{"id":27847,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/25124\/revisions\/27847"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=25124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=25124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=25124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}