Acórdão nº 01168/04 de Supremo Tribunal Administrativo (Portugal), 16 de Fevereiro de 2005
| Data | 16 Fevereiro 2005 |
| Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção do Contencioso Tributário do Supremo Tribunal Administrativo: É questionada no presente processo a interpretação dos arts. 4.º, 10.º e 12.º da Directiva n.º 69/335/CEE, do Conselho, de 17-7-69, com as alterações introduzidas pela Directiva n.º 85/303/CEE, do Conselho, de 10-6-85, importando apurar se é compatível com tais disposições o art. 5.º, n.º 1, conjugado com a alínea c) do art. 3.º da Tabela de Emolumentos notariais aprovada pela Portaria n.º 996/98, de 25 de Novembro.
Sobre esta mesma questão, num caso essencialmente idêntico em que é impugnada uma liquidação de emolumentos notariais cobrados relativamente à celebração de uma escritura de cessão de quotas de sociedade comercial, ao abrigo daquelas normas, foi decidido por este Supremo Tribunal Administrativo, no acórdão de 17-3-2004, proferido no recurso n.º 1331/03, o reenvio...
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