Acórdão nº 081069 de Supremo Tribunal de Justiça (Portugal), 24 de Outubro de 1991 (caso NULL)
Magistrado Responsável | CABRAL DE ANDRADE |
Data da Resolução | 24 de Outubro de 1991 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR TRIB - DIR FISC. DIR PROC CIV.
Legislação Nacional: CPC67 ART101 ART281 ART282 ART668 N1 B C D. DL 442-A/88 DE 1988/11/30 ART3. DL 44561 DE 1962/09/10 ART9 ART9-A ART11. CPCI63 ART37 A. L 38/87 DE 1987/12/23 ART14. D 8719 DE 1923/03/19. CCIV66 ART560 N1.
Jurisprudência Nacional: AC STJ DE 1985/11/15 IN BMJ N351 PAG304. AC STJ DE 1986/07/03 IN BMJ N359 PAG726. AC STJ DE 1977/02/01 IN BMJ N264 PAG124. AC STJ DE 1985/01/02 IN BMJ N343 PAG284.
Sumário : I - Só a falta total de fundamentação constitui a nulidade de sentença prevista na alínea b) do n. 1 do artigo 668 do Código de Processo Civil. II - O artigo 281 do Código de Processo Civil não é um preceito fiscal, mas uma norma parafiscal que se destina a assegurar que os particulares cumpram o seu dever perante o fisco. III - O facto de o imposto de capitais ter sido abolido a partir de 1 de Janeiro de 1989, pelo Decreto-Lei n. 442-A/88, não significa que aquele que fosse de liquidar até essa data tenha sido também abolido, pois que aquele diploma só regula para o futuro. IV - É ao contencioso especial das contribuições e impostos, e não ao tribunal comum, que...
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