{"id":31197,"date":"2025-01-30T11:23:08","date_gmt":"2025-01-30T14:23:08","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=31197"},"modified":"2025-01-30T11:23:41","modified_gmt":"2025-01-30T14:23:41","slug":"acordao-no-3442-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3442-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3442\/2024"},"content":{"rendered":"\n<p><strong>Ac\u00f3rd\u00e3o n\u00ba 3442\/2024<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1551\u00aa Sess\u00e3o Ordin\u00e1ria, de 23\/10\/2024<\/li>\n\n\n\n<li>Processo: 990000052120\/2023<\/li>\n\n\n\n<li>Recorrente: Passalini Almeida Gest\u00e3o e Investimentos Ltda<\/li>\n\n\n\n<li><strong>\u201cEmenta:<\/strong> <strong>IPTU. Recurso Volunt\u00e1rio. Notifica\u00e7\u00e3o de Lan\u00e7amento complementar. Revis\u00e3o de elementos cadastrais. Sub- roga\u00e7\u00e3o. Responsabilidade sobre cr\u00e9ditos tribut\u00e1rios referentes a lan\u00e7amentos complementares de IPTU. Aus\u00eancia de lit\u00edgio, car\u00e1ter n\u00e3o contencioso. V\u00edcio de compet\u00eancia. Nulidade da decis\u00e3o de primeira inst\u00e2ncia. Art. 1\u00ba da Resolu\u00e7\u00e3o SMF n\u00ba 003\/2024. Art. 26 da Lei Municipal n\u00ba 3.368\/2018. Art. 47 do Decreto Municipal n\u00ba 14.104\/2021. Art. 130 da Lei n\u00ba 5.172\/1966 (CTN). Recurso conhecido e provido. Remessa<\/strong><\/li>\n\n\n\n<li><strong>dos autos \u00e0 COCAD para an\u00e1lise do pedido\u201d.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/01\/ACORDAO-3442.24-PDF-DO-PA-990052120.23-CORRETO.pdf\">Ac\u00f3rd\u00e3o 3442\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ementa: IPTU. Recurso Volunt\u00e1rio. Notifica\u00e7\u00e3o de Lan\u00e7amento complementar. Revis\u00e3o de elementos cadastrais. Sub- roga\u00e7\u00e3o. Responsabilidade sobre cr\u00e9ditos tribut\u00e1rios referentes a lan\u00e7amentos complementares de IPTU. Aus\u00eancia de lit\u00edgio, car\u00e1ter n\u00e3o contencioso. V\u00edcio de compet\u00eancia. Nulidade da decis\u00e3o de primeira inst\u00e2ncia. Art. 1\u00ba da Resolu\u00e7\u00e3o SMF n\u00ba 003\/2024. Art. 26 da Lei Municipal n\u00ba 3.368\/2018. Art. 47 do Decreto Municipal n\u00ba 14.104\/2021. Art. 130 da Lei n\u00ba 5.172\/1966 (CTN). Recurso conhecido e provido. Remessa<\/p>\n<p>dos autos \u00e0 COCAD para an\u00e1lise do pedido\u201d.<\/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-31197","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\/31197","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=31197"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31197\/revisions"}],"predecessor-version":[{"id":31199,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31197\/revisions\/31199"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=31197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=31197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}