{"id":4989,"date":"1998-10-19T16:51:07","date_gmt":"1998-10-19T18:51:07","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=4989"},"modified":"2020-10-30T15:55:44","modified_gmt":"2020-10-30T18:55:44","slug":"a-contribuicao-de-melhoria-e-a-necessidade-da-valorizacao-do-imovel","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/a-contribuicao-de-melhoria-e-a-necessidade-da-valorizacao-do-imovel\/","title":{"rendered":"A Institui\u00e7\u00e3o da Contribui\u00e7\u00e3o de Melhoria e a Necessidade da Valoriza\u00e7\u00e3o do Im\u00f3vel"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4989\" class=\"elementor elementor-4989\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-237fa0e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"237fa0e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a22b460\" data-id=\"3a22b460\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-307046e elementor-widget elementor-widget-button\" data-id=\"307046e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2020\/10\/LES-A-Instituic\u0327a\u0303o-da-Contribuic\u0327a\u0303o-de-Melhoria....pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4417e91d elementor-widget elementor-widget-text-editor\" data-id=\"4417e91d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p class=\"is-layout-flex wp-block-buttons-is-layout-flex\"><\/p>\n<p>A contribui\u00e7\u00e3o de melhoria constitui, junto com os impostos e taxas, o conjunto dos tributos que podem ser institu\u00eddos &#8211; dentro do \u00e2mbito de suas compet\u00eancias &#8211; por todos os entes da Federa\u00e7\u00e3o. N\u00e3o deixa de ser curiosa, da\u00ed, a falta de interesse, seja da parte daqueles que se beneficiariam de sua cobran\u00e7a, seja da doutrina, com raras exce\u00e7\u00f5es.\u00a0O presente estudo n\u00e3o se prop\u00f5e a analisar, em todos os aspectos, o tributo. Pretende, exclusivamente, responder a uma quest\u00e3o determinada: se \u00e9 necess\u00e1rio que ocorra uma valoriza\u00e7\u00e3o do im\u00f3vel para que se cobre a contribui\u00e7\u00e3o de melhoria.<\/p>\n<p>\u00a0<\/p>\n<p>SCHOUERI, L. E. A Institui\u00e7\u00e3o da Contribui\u00e7\u00e3o de Melhoria e a Necessidade da Valoriza\u00e7\u00e3o do Im\u00f3vel. Direito Tribut\u00e1rio Atual, v. 15, p. 51-59, 1998.<span style=\"color: #333333; font-family: Roboto, Helvetica, Arial, sans-serif; font-size: 12px; font-style: normal; font-weight: 400; background-color: #ffffff;\"><br \/><\/span><\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Download PDF<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[57],"class_list":["post-4989","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters","tag-contribuicao-de-melhoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/4989","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=4989"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/4989\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=4989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=4989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=4989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}