Acórdão nº 072686 de Supremo Tribunal Administrativo (Portugal), 07 de Janeiro de 1986 (caso None)
Magistrado Responsável | PEREIRA DE MIRANDA |
Data da Resolução | 07 de Janeiro de 1986 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decis„o: PROVIDO.
¡rea Tem·tica: DIR PROC CIV.
LegislaÁ„o Nacional: CICAP62 ART9 N3 ART57. CPC67 ART281 ART282.
JurisprudÍncia Nacional: AC STJ DE 1974/05/07 IN BMJ N237 PAG137. AC STJ DE 1974/03/15 IN BMJ N235 PAG211.
Sum·rio : I - Para efeito de isenÁ„o de imposto de capitais, nos termos do n. 3 do artigo 9 do Codigo de Imposto de Capitais, aprovado pelo Decreto-Lei n. 44561, de 10 de Setembro de 1962, o contrato de seguro deve considerar-se como venda de serviÁos. II - Aos tribunais comuns cabe, nos termos dos artigos 281 e 282 do Codigo de Processo Civil e do artigo 57 do Codigo de Imposto de Capitais, uma funÁ„o meramente auxiliar de fiscalizaÁ„o tributaria. III - Entendido por despacho generico do Secretario de Estado do OrÁamento, para resoluÁ„o de duvidas e circulado...
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