Acórdão nº 086978 de Supremo Tribunal de Justiça (Portugal), 26 de Abril de 1995
Magistrado Responsável | RAUL MATEUS |
Data da Resolução | 26 de Abril de 1995 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR PROC CIV. DIR CIV - TEORIA GERAL. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART281 ART282. DL 8719 DE 1923/03/17 ART7 ART24 ART29. CIRS88 ART1 ART6 N1 A ART8 N1. CIRC88 ART3 N1 B ART7 ART33 N1 A ART34 N1 B ART96 ART105 N1. CCIV66 ART9 N1.
Sumário : I - Face ao preceituado no artigo 3 n. 1 alínea b) do Código do Imposto sobre o Rendimento das Pessoas Colectivas de 1988, em conjugação com o disposto nos artigos 1, 6 n. 1 alínea a) e 8 n. 1 do Código do Imposto sobre o Rendimento das Pessoas Singulares de 1988, os juros de mútuos concedidos pela autora (pessoa colectiva) e cujo reconhecimento judicial pretende, estão sujeitos a IRC estando vencidos, pelo que tais juros devem ser incluidos nas declarações periódicas de rendimentos-IRC a que se refere os...
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