Acórdão nº 0052341 de Supremo Tribunal Administrativo (Portugal), 25 de Fevereiro de 1992 (caso None)
| Magistrado Responsável | MACHADO SOARES |
| Data da Resolução | 25 de Fevereiro de 1992 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: REVOGADA A DECISÃO.
Indicações Eventuais: A COSTA IN CONTRATO - PROMESSA PAG31. A DELGADO IN CONTRATO - PROMESSA PAG158.
Área Temática: DIR CIV - DIR OBG. DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CCIV66 ART364 N1 ART393 N1 ART410 ART1118 N3. CPC67 ART523 N2 ART551. TGIS32 ART92. RIS26 ART196 ART217 N5.
Sumário: I - Não estando selado, como manda o artigo 92 da Tabela Geral do Imposto de Selo, não pode ser atendido o documento que incorpora um contrato-promessa de trespasse (artigos 551 do CPC, 196 e 217, n. 5 do Regime de Imposto de Selo); II - Estando o...
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