Acórdão nº 080697 de Supremo Tribunal Administrativo (Portugal), 05 de Novembro de 1991 (caso None)
| Magistrado Responsável | BEÇA PEREIRA |
| Data da Resolução | 05 de Novembro de 1991 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decis„o: NEGADO PROVIMENTO.
¡rea Tem·tica: DIR TRIB - DIR FISC. DIR PROC CIV.
LegislaÁ„o Nacional: CCIV66 ART12 N1 ART240 ART473. CSISD58 ART19 PAR2 PAR3 PAR4 ART93 ART176 PAR3. DL 252/89 DE 1989/08/09. CONST89 ART62 N2. CCJ62 ART3 N1 A.
Sum·rio : I - A acÁ„o de preferÍncia, prevista no artigo 176 do CÛdigo da Sisa e do Imposto SucessÛrio, assenta em indicaÁ„o inexacta de preÁo, ou simulaÁ„o deste. II - O preÁo exacto, para efeito desse artigo, È (na redacÁ„o anterior ‡ dada pelo Decreto-Lei n. 252/89, de 9 de Agosto) o preÁo convencionado pelos contraentes, ou o valor...
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