{"id":26629,"date":"2024-04-28T15:50:21","date_gmt":"2024-04-28T18:50:21","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26629"},"modified":"2024-04-28T15:50:42","modified_gmt":"2024-04-28T18:50:42","slug":"acordao-2717-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2717-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2717\/2021"},"content":{"rendered":"\n<p>1232\u00aa Sess\u00e3o Ordin\u00e1ria, de 10\/02\/2021<\/p>\n\n\n\n<p>Processo n\u00b0 030\/028351\/2018<\/p>\n\n\n\n<p>Recorrente: ESP\u00d3LIO DE ARTUR ROBERTO ATARIAN<\/p>\n\n\n\n<p>Ementa: <strong>&#8220;IPTU \u2013 RECURSO VOLUNT\u00c1RIO \u2013 OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 LAN\u00c7AMENTO COMPLEMENTAR \u2013 REVIS\u00c3O ELEMENTOS CADASTRAIS \u2013 COMPET\u00caNCIA DECIS\u00d3RIA DO COORDENADOR DE IPTU, INCLUSIVE QUANTO AOS PRAZOS E ADMISSIBILIDADE DA IMPUGNA\u00c7\u00c3O \u2013 INTELIG\u00caNCIA DOS ART. 142 DA LEI N\u00ba 3.368\/18 C\/C ART. 8\u00ba, INC. II DA RESOLU\u00c7\u00c3O SMF N\u00ba 31\/2018 \u2013 NULIDADE DA DECIS\u00c3O PROFERIDA PELO COTRI \u2013 PRECEDENTE DESTE CONSELHO \u2013 RECURSO VOLUNT\u00c1RIO CONHECIDO E PROVIDO&#8221;<\/strong><\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/04\/PA-028351.2018-FLS.-54-A-88.pdf\">Ac\u00f3rd\u00e3o n\u00b0 2717\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1232\u00aa Sess\u00e3o Ordin\u00e1ria, de 10\/02\/2021 Processo n\u00b0 030\/028351\/2018 Recorrente: ESP\u00d3LIO DE ARTUR ROBERTO ATARIAN Ementa: &#8220;IPTU \u2013 RECURSO VOLUNT\u00c1RIO \u2013 OBRIGA\u00c7\u00c3O PRINCIPAL \u2013 LAN\u00c7AMENTO COMPLEMENTAR \u2013 REVIS\u00c3O ELEMENTOS CADASTRAIS \u2013 [&hellip;]<\/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-26629","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\/26629","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=26629"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26629\/revisions"}],"predecessor-version":[{"id":26630,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26629\/revisions\/26630"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}