Acórdão nº 074158 de Supremo Tribunal Administrativo (Portugal), 03 de Fevereiro de 1987 (caso None)
| Magistrado Responsável | AURELIO FERNANDES |
| Data da Resolução | 03 de Fevereiro de 1987 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decis„o: NEGADA A REVISTA.
¡rea Tem·tica: DIR COM - TIT CREDITO.
LegislaÁ„o Nacional: CCIV66 ART364 ART376 ART393 N3. DL 124/77 DE 1977/04/01 ART14 N1. PORT 275/77 DE 1977/05/20 N7 C. PORT 357/83 DE 1983/04/02 N9 A N12 ART32 ART120. DL 119-B/83 DE 1983/02/28.
Sum·rio : I - A sobretaxa de 0,5% sobre os juros constitui receita do fundo de compensaÁ„o e e devida por imposiÁ„o da lei e o imposto de 5% (imposto de selo) sobre os juros tambem e devido por imposiÁ„o legal. II - Ora, como a cobranÁa desses encargos cabe ao banco credor, tais...
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