Acórdão nº 0048276 de Court of Appeal of Lisbon (Portugal), 17 de Dezembro de 1992 (caso NULL)
| Magistrado Responsável | SILVA PAIXÃO |
| Data da Resolução | 17 de Dezembro de 1992 |
| Emissor | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decis„o: PROVIDO.
¡rea Tem·tica: DIR TRIB.
LegislaÁ„o Nacional: CCIV66 ART736. CIVA84 ART1 ART2 ART28 ART40.
Sum·rio: I - O IVA alÈm de incidir "sobre actos ou factos isolados È um imposto geral sobre o consumo que substitui, nomeadamente, o I.T. e em relaÁ„o ao qual nunca niguÈm duvidou da sua natureza de imposto indirecto. II - … o IVA um imposto indirecto, pelo que goza...
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