Acórdão nº 0310792 de Court of Appeal of Porto (Portugal), 08 de Outubro de 1991
| Magistrado Responsável | MARTINS COSTA |
| Data da Resolução | 08 de Outubro de 1991 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: REVOGADA PARCIALMENTE.
Área Temática: DIR CIV - DIR CONTRAT. DIR TRIB - DIR FISC.
Legislação Nacional: CIVA84 ART2 A ART4 N1 ART8 ART9 N30 C ART19 ART28 ART35 ART36 ART95 N3. CCIV66 ART804 N2 ART805 ART806.
Sumário: I - Em contrato de cessão de exploração de estabelecimento comercial é o cedente o sujeito passivo da obrigação de pagamento do imposto sobre o valor acrescentado, competindo-lhe o cumprimento das obrigações tendentes à liquidação desse imposto. II - Esse regime não pode ser alterado pelos contraentes por não respeitar às relações entre eles, mas com...
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