{"id":26468,"date":"2024-04-26T15:12:27","date_gmt":"2024-04-26T18:12:27","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26468"},"modified":"2024-04-26T15:13:00","modified_gmt":"2024-04-26T18:13:00","slug":"acordao-no-2637-2020","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2637-2020\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2637\/2020"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1206\u00aa Sess\u00e3o Ordin\u00e1ria, de 02\/09\/2020<\/li>\n\n\n\n<li>Processo: 030\/015335\/2018<\/li>\n\n\n\n<li>Recorrente: MATHA MACHADO MARCELLO LOPES DE AGUIAR<\/li>\n\n\n\n<li><strong>\u201cEmenta:<\/strong> <strong>IPTU \u2013 Obriga\u00e7\u00e3o principal \u2013 Recurso volunt\u00e1rio \u2013 Lan\u00e7amento complementar \u2013 Altera\u00e7\u00e3o da \u00e1rea edificada da unidade (AEU) \u2013 Fato n\u00e3o conhecido pela fiscaliza\u00e7\u00e3o ao tempo do lan\u00e7amento anterior \u2013 Erro de fato caracterizado \u2013 Intelig\u00eancia do art. 145, III c\/c art. 149, VIII do CTN e art. 16, par\u00e1grafo \u00fanico do CTM \u2013 Recurso conhecido e desprovido.<\/strong>\u201d<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-015335.18-FLS.-45-A-68.pdf\">Acord\u00e3o 2637\/2020<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IPTU \u2013 Obriga\u00e7\u00e3o principal \u2013 Recurso volunt\u00e1rio \u2013 Lan\u00e7amento complementar \u2013 Altera\u00e7\u00e3o da \u00e1rea edificada da unidade (AEU) \u2013 Fato n\u00e3o conhecido pela fiscaliza\u00e7\u00e3o ao tempo do lan\u00e7amento anterior \u2013 Erro de fato caracterizado \u2013 Intelig\u00eancia do art. 145, III c\/c art. 149, VIII do CTN e art. 16, par\u00e1grafo \u00fanico do CTM \u2013 Recurso conhecido e desprovido.<\/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-26468","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\/26468","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=26468"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26468\/revisions"}],"predecessor-version":[{"id":26470,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26468\/revisions\/26470"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}