{"id":26400,"date":"2024-04-26T12:42:16","date_gmt":"2024-04-26T15:42:16","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26400"},"modified":"2024-04-26T12:43:05","modified_gmt":"2024-04-26T15:43:05","slug":"acordao-no-2620-2020","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2620-2020\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2620\/2020"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1202\u00aa Sess\u00e3o Ordin\u00e1ria, de 24\/08\/2020<\/li>\n\n\n\n<li>Processo: 030\/025681\/2019<\/li>\n\n\n\n<li>Recorrente: NOVA ERA EMPREENDIMENTOS EIRELI<\/li>\n\n\n\n<li><strong>\u201cEmenta: <\/strong><strong>ITBI &#8211; RECURSO DE OF\u00cdCIO &#8211; OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 LAN\u00c7AMENTO DE OF\u00cdCIO \u2013 INCORPORA\u00c7\u00c3O DE IM\u00d3VEIS AO PATRIM\u00d4NIO DE PESSOA JUR\u00cdDICA EM REALIZA\u00c7\u00c3O DE CAPITAL \u2013 N\u00c3O INCID\u00caNCIA \u2013 ART. 156 \u00a72\u00ba I CF\/88 C\/C ARTS. 36, I E 37 CTN \u2013 MOMENTO DA AQUISI\u00c7\u00c3O \u2013 FORMA DA CONTAGEM DO PRAZO ANUAL DO ART. 37 DO CTN &#8211; RECURSO DE OF\u00cdCIO CONHECIDO E N\u00c3O PROVIDO.\u201d<\/strong><strong><\/strong><\/li>\n\n\n\n<li>Inteiro teor:<a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/04\/PA-025681.19-FLS.-424-A-446.pdf\"> Ac\u00f3rd\u00e3o 2620\/2020<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ITBI &#8211; RECURSO DE OF\u00cdCIO &#8211; OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 LAN\u00c7AMENTO DE OF\u00cdCIO \u2013 INCORPORA\u00c7\u00c3O DE IM\u00d3VEIS AO PATRIM\u00d4NIO DE PESSOA JUR\u00cdDICA EM REALIZA\u00c7\u00c3O DE CAPITAL \u2013 N\u00c3O INCID\u00caNCIA \u2013 ART. 156 \u00a72\u00ba I CF\/88 C\/C ARTS. 36, I E 37 CTN \u2013 MOMENTO DA AQUISI\u00c7\u00c3O \u2013 FORMA DA CONTAGEM DO PRAZO ANUAL DO ART. 37 DO CTN &#8211; RECURSO DE OF\u00cdCIO CONHECIDO E N\u00c3O PROVIDO.\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-26400","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\/26400","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=26400"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26400\/revisions"}],"predecessor-version":[{"id":26402,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26400\/revisions\/26402"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}