Acórdão nº 081389 de Supremo Tribunal de Justiça (Portugal), 31 de Março de 1993 (caso NULL)
Magistrado Responsável | ARAUJO RIBEIRO |
Data da Resolução | 31 de Março de 1993 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: NEGADA A REVISTA.
Área Temática: DIR PROC CIV - RECURSOS. DIR CIV - DIR OBG. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART151 N1 ART227 ART467 ART489 ART490 ART502 ART505 ART506 ART514 ART525 N2 ART531 ART660 N2 ART663 N1 ART664 ART713 N2. CCIV66 ART334. CIP62 ART44. CPCI63 ART1 PARUNICO B ART12 B.
Jurisprudência Nacional: AC STJ DE 1967/12/15 IN BMJ N172 PAG263. AC STJ DE 1968/01/05 IN BMJ N173 PAG283. AC STJ DE 1968/01/05 IN BMJ N173 PAG300. AC STJ DE 1979/06/14 IN BMJ N188 PAG160.
Sumário : I - Os recursos não se destinam a suscitar questões novas, mas tão-só a obter a reapreciação de questões já decididas no tribunal a quo. II - Se o réu só na apelação, alega factos tendentes a demonstrar que existe abuso de direito por parte do autor, a Relação e, posteriormente, o Supremo Tribunal de Justiça não podem dar acolhimento à tese do abuso. III - A subsidariedade estabelecida no artigo 44 do Código do Imposto Profissional não respeita senão às relações entre os sujeitos da relação jurídica tributária, mesmo no domínio dessas relações, só quanto à...
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