Acórdão nº 98A587 de Supremo Tribunal de Justiça (Portugal), 25 de Novembro de 1998 (caso NULL)
| Data | 25 Novembro 1998 |
| Órgão | http://vlex.com/desc1/1997_01,Supreme Court of Justice (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: NEGADA A REVISTA.
Área Temática: DIR CONST. DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CONST97 ART106 N2 ART168.
Jurisprudência Nacional: AC STJ DE 1993/06/15 IN CJSTJ ANOI TIPAG151. AC STJ DE 1996/03/12 IN CJSTJ ANOIV TI PAG143. AC STJ PROC87622 DE 1996/02/26.
Sumário : I - A matéria do DL 289/88, de 24 de Agosto, nomeadamente o seu artigo 2, n. 2 não se acha dentro de reserva relativa da Assembleia da Républica, a que se refere o artigo 168, n. 1 da C.R.P.. Trata-se, com efeito, de matéria relativa à cobrança de um imposto, a qual não cabe , nem no artigo 106, n. 2, nem no artigo 168, aludido, envolvendo, pois, matéria que pode ser objecto de DL, como foi ao abrigo do artigo 201, n. 1 do mesmo diploma. II - A irregularidade decorrente da apresentação em separado, de duas alegações, uma atinente a recurso de...
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