Acórdão nº 0075204 de Supremo Tribunal Administrativo (Portugal), 29 de Abril de 1992 (caso None)
Data | 29 Abril 1992 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: CONFIRMADA A DECISÃO.
Área Temática: DIR PROC TRAB.
Legislação Nacional: CIP62 ART1 PAR1 ART2 A ART6 PAR3 ART26 ART29 ART44. CPT81 ART37 ART60 N1 N2 N3.
Sumário: I - Nos termos dos artigos 1, §1, 2, alínea a), 26, 29 e 44 do Código do Imposto Profissional, a obrigação de pagar as quantias devidas a título de imposto profissional incide sobre a entidade patronal do trabalhador sujeito à tributação daquele imposto, a qual deduzirá aquelas quantias na altura dos pagamentos das respectivas remunerações a fim de fazer a sua entrega nos Cofres do Estado. II - Assim não podem os trabalhadores ser obrigados a exibir documento comprovativo do cumprimento daquela obrigação fiscal, por não se verificar, quanto a eles, a hipótese prevista no artigo 37 do Código de Processo do Trabalho. III - O disposto nos números 1 e 2 do artigo 60 do...
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