{"id":31269,"date":"2025-01-30T15:44:30","date_gmt":"2025-01-30T18:44:30","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=31269"},"modified":"2025-01-30T15:45:09","modified_gmt":"2025-01-30T18:45:09","slug":"acordao-no-3462-2024","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3462-2024\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 3462\/2024"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1561\u00aa Sess\u00e3o Ordin\u00e1ria, de 03\/12\/2024<\/li>\n\n\n\n<li>Processo: 990000027803\/2024<\/li>\n\n\n\n<li>Recorrente: Bernardina Marinho Canella<\/li>\n<\/ul>\n\n\n\n<p><strong>\u201cEmenta: Recurso volunt\u00e1rio &#8211; IPTU \u2013 Isen\u00e7\u00e3o \u2013 Indeferimento \u2013 Falta de prova do cumprimento dos requisitos legais. 1. Contribuinte que n\u00e3o provou ser propriet\u00e1rio de um \u00fanico im\u00f3vel. 2. Falta de atendimento ao requisito previsto no art. 6\u00ba, VII, \u201cb\u201d do CTM. Recurso volunt\u00e1rio conhecido e desprovido<\/strong><strong>\u201d.<\/strong> <\/p>\n\n\n\n<p>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/01\/ACORDAO-3462.24-PA-990027803.24.pdf\">Ac\u00f3rd\u00e3o 3462\/2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ementa: Recurso volunt\u00e1rio &#8211; IPTU \u2013 Isen\u00e7\u00e3o \u2013 Indeferimento \u2013 Falta de prova do cumprimento dos requisitos legais. 1. Contribuinte que n\u00e3o provou ser propriet\u00e1rio de um \u00fanico im\u00f3vel. 2. Falta de atendimento ao requisito previsto no art. 6\u00ba, VII, \u201cb\u201d do CTM. Recurso volunt\u00e1rio conhecido e desprovido\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-31269","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\/31269","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=31269"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31269\/revisions"}],"predecessor-version":[{"id":31271,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/31269\/revisions\/31271"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=31269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=31269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}