Acórdão nº 075453 de Supremo Tribunal de Justiça (Portugal), 27 de Outubro de 1987 (caso NULL)
| Magistrado Responsável | MENERES PIMENTEL |
| Data da Resolução | 27 de Outubro de 1987 |
| Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: NEGADA A REVISTA.
Área Temática: DIR TRIB - DIR FISC.
Legislação Nacional: CICAP62 ART3 N1 N2 N3 ART4 N3 ART14 PAR2. DL 197/82 DE 1982/05/21. CCIV66 ART12 N1 N2 ART342 N1.
Sumário : I - No que respeita a mutuos concedidos por uma sociedade comercial a terceiros, ao regime de presunções de incidencia de juros resultante do Codigo de Imposto de Capitais, a disciplina do Decreto-Lei n. 197/82 de 21 de Maio e, tão somente aplicavel aos mutuos que lhe foram posteriores, sendo "juris tantum" e, consequentemente...
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