Acórdão nº 9850395 de Supremo Tribunal Administrativo (Portugal), 09 de Julho de 1998 (caso None)
| Magistrado Responsável | TEIXEIRA RIBEIRO |
| Data da Resolução | 09 de Julho de 1998 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: REVOGADA PARCIALMENTE.
Indicações Eventuais: O PROCESSO RECORRIDO É DA PRIMEIRA SECÇÃO.
Área Temática: DIR CIV - DIR OBG.
Legislação Nacional: CCIV66 ART733 ART736. CIRS88 ART57 ART104.
Sumário: I - Sendo o Imposto sobre o Rendimento das Pessoas Singulares ( IRS ) um imposto directo, fundamentalmente por incidir sobre uma manifestação directa da capacidade contributiva ( neste caso, a obtenção de um rendimento ), para a determinação da existência de garantia real não é o ano em que foi produzida a matéria colectável ( o da percepção do rendimento ), mas aquele em que a quantia do imposto devia ter sido arrecadada nos...
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