{"id":36458,"date":"2026-08-25T12:29:25","date_gmt":"2026-08-25T15:29:25","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=36458"},"modified":"2026-08-25T13:10:31","modified_gmt":"2026-08-25T16:10:31","slug":"acordao-no-3507-2025","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-3507-2025\/","title":{"rendered":"\u201cAc\u00f3rd\u00e3o n\u00ba 3507\/2025\u201d"},"content":{"rendered":"\n<p><strong>Sess\u00e3o n\u00ba 1591\u00ba, realizada em 10\/11\/2025<\/strong><\/p>\n\n\n\n<p><strong>Processo: 9900119349\/2025<\/strong><\/p>\n\n\n\n<p><strong>Recorrente: Beatriz Garcia Nogueira<\/strong><\/p>\n\n\n\n<p><strong>Recorrido: Fazenda P\u00fablica Municipal<\/strong><\/p>\n\n\n\n<p><strong>\u201cEmenta: ITBI \u2013 Recurso volunt\u00e1rio \u2013 Revis\u00e3o de lan\u00e7amento \u2013 Base de c\u00e1lculo valor de mercado \u2013 Possibilidade de arbitramento administrativo \u2013 art. 53 do CTM e art. 148 do CTN \u2013 Presun\u00e7\u00e3o relativa do valor declarado \u2013 Duplo grau de jurisdi\u00e7\u00e3o administrativa exaurido art. 8\u00ba da Resolu\u00e7\u00e3o SMF n\u00ba 49\/2020 e art. 168 da Lei n\u00ba 3.368\/2018 \u2013 Incompet\u00eancia do Conselho de Contribuintes \u2013 N\u00e3o conhecimento do recurso volunt\u00e1rio\u201d.<\/strong><\/p>\n\n\n\n<p><strong>Publicado em 20\/11\/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.-9900119349.25-PDF-PUBLICAR-NO-SITE-1.pdf\"> Ac\u00f3rd\u00e3o n\u00ba 3507\/2025<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITBI \u2013 Recurso volunt\u00e1rio \u2013 Revis\u00e3o de lan\u00e7amento \u2013 Base de c\u00e1lculo valor de mercado \u2013 Possibilidade de arbitramento administrativo \u2013 art. 53 do CTM e art. 148 do CTN \u2013 Presun\u00e7\u00e3o relativa do valor declarado \u2013 Duplo grau de jurisdi\u00e7\u00e3o administrativa exaurido art. 8\u00ba da Resolu\u00e7\u00e3o SMF n\u00ba 49\/2020 e art. 168 da Lei n\u00ba 3.368\/2018 \u2013 Incompet\u00eancia do Conselho de Contribuintes \u2013 N\u00e3o conhecimento do recurso volunt\u00e1rio\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-36458","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\/36458","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=36458"}],"version-history":[{"count":3,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/36458\/revisions"}],"predecessor-version":[{"id":36478,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/36458\/revisions\/36478"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=36458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=36458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=36458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}