Acórdão nº 0003076 de Supremo Tribunal Administrativo (Portugal), 24 de Abril de 1996 (caso None)
| Data | 24 Abril 1996 |
| Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: REVOGADA A DECISÃO.
Área Temática: DIR CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CCIV66 ART736 N1.
Sumário: I - Impostos indirectos são os impostos instantâneos ou de obrigação única, incidindo sobre actos ou factos isolados, sem qualquer carácter de continuidade. II - Impostos directos são os impostos periódicos, atingindo factos, situações ou actividades que se prolongam no tempo, renovando-se a correspondente obrigação automaticamente todos os anos. III - O IVA é um imposto indirecto, pelo que não está sujeito ao limite temporal previsto na...
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