Acórdão nº 084997 de Supremo Tribunal de Justiça (Portugal), 01 de Fevereiro de 1994 (caso NULL)
Magistrado Responsável | CARDONA FERREIRA |
Data da Resolução | 01 de Fevereiro de 1994 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: NEGADO PROVIMENTO.
Indicações Eventuais: M CAETANO MANUAL DE DIR ADM VOLI 10ED PAG397 PAG403. SALVADOR COSTA CCJ ANOTADO 4ED PAG24.
Área Temática: DIR PROC CIV - RECURSOS. DIR ADM - ADM PUBL. DIR TRIB - DIR CUSTAS JUD. DIR JUDIC - ORG COMP TRIB. DIR CONST - DIR FUND. DIR CIV - Legislação Nacional: DL 17/92/M DE 1992/03/02 ART62. DL 242/85 DE 1985/07/09. DL 437/88 DE 1988/11/28. CPC67 ART678 N1 ART446. CCJU61 ART1 ART2 2. CCJ62 ART1 ART3 N1 B. CCIV66 ART9. CADM40 ART416 ART418. CONST76 ART41 N4. LOTJ87 ART15 ART16. CON ENTRE PORTUGAL E A SANTA SE DE 1940/05/07 ARTVIII.
Jurisprudência Nacional: AC STA DE 1988/11/23 IN BMJ N381 PAG464. AC STJ DE 1977/03/15 IN BMJ N265 PAG182.
Sumário : O débito de custas é a regra; só delas estão isentas entidades a título excepcional. A razão ou eventual justificação de impostos não é aplicável ao caso das taxas. Os impostos não têm contrapartida própria, destinando-se à satisfação geral dos encargos públicos; pelo contrário, as taxas são o pagamento, dir-se-á sinalagmático, de serviços concretos desencadeados ou provocados ou de que é beneficiário o pagante. E, embora o Código das Custas...
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