{"id":36388,"date":"2026-08-24T13:17:01","date_gmt":"2026-08-24T16:17:01","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=36388"},"modified":"2026-08-24T13:17:48","modified_gmt":"2026-08-24T16:17:48","slug":"acordao-no-3504-2025","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3504-2025\/","title":{"rendered":"\u201cAc\u00f3rd\u00e3o n\u00ba 3504\/2025\u201d"},"content":{"rendered":"\n<p><strong>Sess\u00e3o n\u00ba 1587\u00aa, realizada em 15\/10\/2025<\/strong><\/p>\n\n\n\n<p><strong>Processo: 030\/000562\/2020<\/strong><\/p>\n\n\n\n<p><strong>Recorrente: Fazenda P\u00fablica Municipal<\/strong><\/p>\n\n\n\n<p><strong>Recorrido: &#8211; Ary Toffano de Azevedo<\/strong><\/p>\n\n\n\n<p><strong>\u201cEmenta: IPTU. Recurso de Of\u00edcio. Obriga\u00e7\u00e3o principal. Lan\u00e7amento Complementar. A constata\u00e7\u00e3o de modifica\u00e7\u00e3o de crit\u00e9rio jur\u00eddico por parte da Administra\u00e7\u00e3o Tribut\u00e1ria afasta a possibilidade de lan\u00e7amentos complementares de IPTU. Art. 16, CTM. Art. 146, CTN. Recurso de Of\u00edcio conhecido e desprovido\u201d.<\/strong><\/p>\n\n\n\n<p><strong>Publicado em 25\/10\/2025<\/strong><\/p>\n\n\n\n<p><strong>Inteiro teor do <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdfhttps:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/08\/PROC.-030.00562.20-PDFS-PUBLICAR-NO-SITE.pdf\">Ac\u00f3rd\u00e3o n\u00ba 3504\/2025<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sess\u00e3o n\u00ba 1587\u00aa, realizada em 15\/10\/2025 Processo: 030\/000562\/2020 Recorrente: Fazenda P\u00fablica Municipal Recorrido: &#8211; Ary Toffano de Azevedo \u201cEmenta: IPTU. Recurso de Of\u00edcio. Obriga\u00e7\u00e3o principal. Lan\u00e7amento Complementar. A constata\u00e7\u00e3o de [&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-36388","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\/36388","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=36388"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/36388\/revisions"}],"predecessor-version":[{"id":36390,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/36388\/revisions\/36390"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=36388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=36388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=36388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}