Acórdão nº 078123 de Supremo Tribunal Administrativo (Portugal), 31 de Maio de 1990 (caso None)
Magistrado Responsável | RICARDO DA VELHA |
Data da Resolução | 31 de Maio de 1990 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART280 N1 ART281. CICAP62 ART1 ART3 ART57. CCI63 ART1 ART57 ART116.
Jurisprudência Nacional: AC STJ DE 1974/03/15 IN BMJ N235 PAG211.
Sumário : I - O artigo 281 do Codigo de Processo Civil tem de interpretar-se em função do disposto nos artigos 3 e 57 do Codigo de Imposto de Capitais, aprovado pelo Decreto-Lei n. 44561, de 10 de Setembro de 1962, que so impoem a suspensão da instancia nas acções em que se peçam juros e seja exigido o seu manifesto. II - A obrigação de indemnização não esta sujeita a incidencia do imposto de capitais quando no montante dela se incorporem juros compensatorios, visto estes não...
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