Acórdão nº 067062 de Supremo Tribunal de Justiça (Portugal), 14 de Fevereiro de 1978 (caso NULL)
| Magistrado Responsável | FERREIRA DA COSTA |
| Data da Resolução | 14 de Fevereiro de 1978 |
| Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR TRIB - DIR FISC.
Legislação Nacional: CICAP62 ART3 PAR2 PAR3 PAR4 ART4 ART9 N3 ART24 ART56. LULL ART48 N2. CCIV66 ART342 N1. CPC67 ART446 N1. CCJ62 ART7 N2.
Sumário : I - Em acção de letra, a não exigencia dos juros moratorios não dispensa, so por si, da obrigação do manifesto porque o artigo 4 do Codigo de Imposto de Capitais dispõe que o imposto tanto pode resultar da atribuição efectiva dos rendimentos, como da simples possibilidade legal de os exigir. II - Não tendo sido feito o manifesto dos...
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