Acórdão nº 0036082 de Supremo Tribunal Administrativo (Portugal), 28 de Fevereiro de 1991 (caso None)
| Magistrado Responsável | NORONHA NASCIMENTO |
| Data da Resolução | 28 de Fevereiro de 1991 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Indicações Eventuais: "MANUAL DO DIREITO FISCAL" DE ALBERTO XAVIER PÁG414.
Área Temática: DIR TRIB - DIR FISC. DIR CIV - TEORIA GERAL.
Legislação Nacional: CCIV66 ART9. CIP62 ART26 ART44. DL 1673 DE 1929/04/13 ART31. CPCI63 ART148.
Sumário: I - A "substituição tributária" com a figura do devedor principal e do devedor subsidiário releva apenas no âmbito do direito fiscal. Neste caso, a relação jurídico-fiscal vai estabelecer-se em primeira linha entre Administração e substituto; II - Mas o substituto pode, também, intervir directamente nessa mesma relação para defesa da sua posição jurídica. III - Aqui, é que se pode dizer que a entidade patronal é a devedora perante o Fisco e o...
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