Acórdão nº 070051 de Supremo Tribunal Administrativo (Portugal), 18 de Março de 1982 (caso None)
| Magistrado Responsável | LIMA CLUNY |
| Data da Resolução | 18 de Março de 1982 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR TRIB - DIR CUSTAS JUD / DIR FISC.
Legislação Nacional: CICAP62 ART1 ART3 N1 ART14 PAR2. DL 183-E/80 DE 1980/06/09. CPC67 ART449 N1 N2 A N3.
Sumário : I - O direito que o mutuante tem de procurar ilidir a presunção de vencimento de juros estabelecida pelo corpo do artigo 14 do Codigo do Imposto de Capitais e um "direito potestativo". II - Não e possivel dizer que o Estado, ao estabelecer por via legislativa a "presunção", do artigo 14 do mencionado Codigo, tenha cometido qualquer "ilicito". III -...
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