Acórdão nº 077412 de Supremo Tribunal de Justiça (Portugal), 09 de Janeiro de 1990 (caso NULL)
| Data | 09 Janeiro 1990 |
| 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 CIV - TEORIA GERAL.
Legislação Nacional: CCIV66 ART240. CSISD58 ART162.
Sumário : I - Existe simulação quando as partes declaram na escritura preço de compra e venda inferior ao real, com o intuito de diminuir a base da incidencia da sisa. II - Mas nesse caso não se verifica a nulidade do negocio, dada a disposição do artigo 162 do Codigo da Sisa e de Imposto sobre as Sucessões e Doações, que protege a Fazenda Nacional ao permitir a aplicação de multa e a...
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