{"id":26588,"date":"2024-04-26T17:23:13","date_gmt":"2024-04-26T20:23:13","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26588"},"modified":"2024-04-26T17:23:45","modified_gmt":"2024-04-26T20:23:45","slug":"acordao-no-2674-2020","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2674-2020\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2674\/2020"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1217\u00aa Sess\u00e3o Ordin\u00e1ria, de 26\/10\/2020<\/li>\n\n\n\n<li>Processo: 030\/008287\/2019<\/li>\n\n\n\n<li>Recorrente: FEEM IMPERMEABILIZA\u00c7\u00c3O E CONSTRU\u00c7\u00d5ES LTDA&nbsp;<\/li>\n\n\n\n<li><strong>\u201cEmenta: <\/strong><strong>IPTU. Revis\u00e3o de dados cadastrais.&nbsp;Discord\u00e2ncia entre o sujeito passivo e o&nbsp;Fisco em rela\u00e7\u00e3o aos fatos que motivaram&nbsp;a altera\u00e7\u00e3o cadastral. Compet\u00eancia&nbsp;privativa do Coordenador do IPTU para&nbsp;decidir a controv\u00e9rsia em primeira&nbsp;inst\u00e2ncia. V\u00edcio de compet\u00eancia na&nbsp;decis\u00e3o do Coordenador de Tributa\u00e7\u00e3o.&nbsp;Recurso de of\u00edcio conhecido e provido,&nbsp;devendo o processo ser remetido \u00e0 CIPTU&nbsp;para julgamento.&#8221;<\/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-08287.19-FLS.-74-A-101.pdf\"> Ac\u00f3rd\u00e3o 2674\/2020<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IPTU. Revis\u00e3o de dados cadastrais.\u00a0Discord\u00e2ncia entre o sujeito passivo e o\u00a0Fisco em rela\u00e7\u00e3o aos fatos que motivaram\u00a0a altera\u00e7\u00e3o cadastral. Compet\u00eancia\u00a0privativa do Coordenador do IPTU para\u00a0decidir a controv\u00e9rsia em primeira\u00a0inst\u00e2ncia. V\u00edcio de compet\u00eancia na\u00a0decis\u00e3o do Coordenador de Tributa\u00e7\u00e3o.\u00a0Recurso de of\u00edcio conhecido e provido,\u00a0devendo o processo ser remetido \u00e0 CIPTU\u00a0para julgamento.<\/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-26588","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\/26588","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=26588"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26588\/revisions"}],"predecessor-version":[{"id":26590,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26588\/revisions\/26590"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}