Acórdão nº 9330715 de Court of Appeal of Porto (Portugal), 03 de Maio de 1994
| Data | 03 Maio 1994 |
| Órgão | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A DECISÃO.
Área Temática: DIR PROC CIV.
Legislação Nacional: CPC67 ART282 ART689 N3 ART690 N1. DL 45104 DE 1963/07/01 ART116 PAR1. DL 764/75 DE 1975/12/31. DL 442-A/88 DE 1988/01/30 ART1 N1 ART9 N1 N2 A. DL 442-B/88 DE 1988/01/30.
Jurisprudência Nacional: AC RC DE 1992/02/11 IN CJ T1 ANOXVII PAG92.
Sumário: I - Na nova reforma fiscal, a fiscalização de acto tributário faz-se em regra " à posteriori ", ao contrário do que sucedia anteriormente em que exigências de fiscalização supunham normalmente declaração prévia. II - Assim, não existindo fiscalização prévia de rendimentos, não tem aplicação na acção de...
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