{"id":135954,"date":"2023-08-03T14:38:07","date_gmt":"2023-08-03T17:38:07","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-aresp-1750232-itr-registro-cancelado-nao-incidencia\/"},"modified":"2023-08-03T14:38:32","modified_gmt":"2023-08-03T17:38:32","slug":"stj-aresp-1750232-itr-registro-cancelado-nao-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-aresp-1750232-itr-registro-cancelado-nao-incidencia\/","title":{"rendered":"STJ \u2013 ARESP 1750232 \u2013 ITR \u2013 REGISTRO CANCELADO \u2013 N\u00c3O INCID\u00caNCIA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, ao julgar recurso em refer\u00eancia entendeu n\u00e3o ser poss\u00edvel a cobran\u00e7a do Imposto Territorial Rural &#8211; ITR de propriet\u00e1rio de im\u00f3vel, que teve sua escritura de compra e venda imobili\u00e1ria declarada nula por decis\u00e3o judicial transitada em julgado.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Para o colegiado, estando a propriedade baseada em t\u00edtulo reconhecido como nulo, n\u00e3o \u00e9 poss\u00edvel cogitar a incid\u00eancia do tributo, pois o fato gerador \u00e9 inexistente.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135954","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135954\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135954"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135954\/revisions\/"}],"predecessor-version":[{"id":135955,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135954\/revisions\/135955\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}