{"id":26936,"date":"2024-05-06T14:55:17","date_gmt":"2024-05-06T17:55:17","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=26936"},"modified":"2024-05-06T14:55:37","modified_gmt":"2024-05-06T17:55:37","slug":"acordao-2775-2021","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-2775-2021\/","title":{"rendered":"Ac\u00f3rd\u00e3o 2775\/2021"},"content":{"rendered":"\n<p>1255\u00aa Sess\u00e3o Ordin\u00e1ria, de 09\/07\/2021<\/p>\n\n\n\n<p>Processo 030\/023026\/2019<\/p>\n\n\n\n<p>Recorrente: VINICIUS ANTONIO COUTO ESPOSIL<\/p>\n\n\n\n<p>Ementa: &#8220;IPTU. Recurso Volunt\u00e1rio. Notifica\u00e7\u00e3o de Lan\u00e7amento Complementar. Todos os copropriet\u00e1rios s\u00e3o sujeitos passivos do tributo, independente de cess\u00e3o de dom\u00ednio \u00fatil. Aus\u00eancia de comprovada destina\u00e7\u00e3o agr\u00edcola do im\u00f3vel para justificar incid\u00eancia de ITR e consequente exist\u00eancia de bitributa\u00e7\u00e3o. Recurso conhecido e n\u00e3o provido&#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-023026.19-FLS.-150-A-179.pdf\">Ac\u00f3rd\u00e3o 2775\/2021<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IPTU. Recurso Volunt\u00e1rio. Notifica\u00e7\u00e3o de Lan\u00e7amento Complementar. Todos os copropriet\u00e1rios s\u00e3o sujeitos passivos do tributo, independente de cess\u00e3o de dom\u00ednio \u00fatil. Aus\u00eancia de comprovada destina\u00e7\u00e3o agr\u00edcola do im\u00f3vel para justificar incid\u00eancia de ITR e consequente exist\u00eancia de bitributa\u00e7\u00e3o. Recurso conhecido e n\u00e3o provido<\/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-26936","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\/26936","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=26936"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26936\/revisions"}],"predecessor-version":[{"id":26938,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/26936\/revisions\/26938"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=26936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=26936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=26936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}