Acórdão nº 9521233 de Court of Appeal of Porto (Portugal), 19 de Março de 1996
| Magistrado Responsável | ARMINDO COSTA |
| Data da Resolução | 19 de Março de 1996 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: NEGADO PROVIMENTO.
Área Temática: DIR CIV - DIR OBG.
Legislação Nacional: CCIV66 ART736 N1. CIRC88 ART93 ART70.
Sumário: I - O privilégio creditório de que goza o Estado por créditos do IRC resulta directamente do artigo 93 do Código do Imposto sobre Rendimento das Pessoas Colectivas e não do facto de poder ser qualificado como imposto directo. II - Aquela disposição - a do artigo 93 do IRC - é uma norma de âmbito mais restrito do que o artigo 736 n.1 do Código Civil, pelo que este último preceito não é...
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