{"id":26770,"date":"2024-05-02T15:08:47","date_gmt":"2024-05-02T18:08:47","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26770"},"modified":"2024-05-02T15:09:37","modified_gmt":"2024-05-02T18:09:37","slug":"acordao-2728-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2728-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2728\/2021"},"content":{"rendered":"\n<p>1235\u00aa Sess\u00e3o Ordin\u00e1ria, de 03\/03\/2021<\/p>\n\n\n\n<p>Processo 030\/020273\/2018<\/p>\n\n\n\n<p>Recorrente: Esp\u00f3lio de Arthur Roberto Atarian<\/p>\n\n\n\n<p>Ementa: \u201c&#8221;IPTU \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Revis\u00e3o de lan\u00e7amento \u2013 Fatos n\u00e3o conhecidos pela Administra\u00e7\u00e3o ao tempo do lan\u00e7amento origin\u00e1rio \u2013 Possibilidade modifica\u00e7\u00e3o do lan\u00e7amento \u2013 Art. 145, III c\/c art. 149, VIII do CTN \u2013 Recurso conhecido e desprovido&#8221;.<\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/05\/PA-020273.18-FLS.-65-A-87.pdf\">Ac\u00f3rd\u00e3o n\u00ba 2728\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;IPTU \u2013 Recurso volunt\u00e1rio \u2013 Obriga\u00e7\u00e3o principal \u2013 Revis\u00e3o de lan\u00e7amento \u2013 Fatos n\u00e3o conhecidos pela Administra\u00e7\u00e3o ao tempo do lan\u00e7amento origin\u00e1rio \u2013 Possibilidade modifica\u00e7\u00e3o do lan\u00e7amento \u2013 Art. 145, III c\/c art. 149, VIII do CTN \u2013 Recurso conhecido e desprovido&#8221;.<\/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-26770","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\/26770","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=26770"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26770\/revisions"}],"predecessor-version":[{"id":26772,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26770\/revisions\/26772"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}