Acórdão nº 0061354 de Supremo Tribunal Administrativo (Portugal), 30 de Maio de 1990 (caso None)
| Magistrado Responsável | RODRIGUES DA SILVA |
| Data da Resolução | 30 de Maio de 1990 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR PROC TRAB.
Legislação Nacional: CPT81 ART37. CCJ62 ART122 N2. CPC67 ART280 N1. DL 183-D/80 DE 1980/06/09.
Jurisprudência Nacional: AC RL DE 1981/06/15 IN BMJ N313 PAG355. AC STJ DE 1982/05/07 IN BMJ N317 PAG119.
Sumário: I - A suspensão da instância decorrente da falta de exibição de documento comprovativo do cumprimento das leis fiscais tem por objectivo evitar a fuga do imposto. II - Porém, nos termos do art. 6, §3, do Código do Imposto Profissional, estão dispensados de apresentar a declaração as pessoas que exerçam qualquer actividade por conta de outrém cujas remunerações provenham de uma única entidade pagadora. III - Assim, não deve ser suspensa a instância por falta de prova de cumprimento dos...
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