Acórdão nº 9920027 de Court of Appeal of Porto (Portugal), 02 de Março de 1999
| Magistrado Responsável | EMIDIO COSTA |
| Data da Resolução | 02 de Março de 1999 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Indicações Eventuais: O PROCESSO RECORRIDO É DA SEGUNDA SECÇÃO.
Área Temática: DIR TRIB - DIR FISC. DIR CIV - DIR OBG.
Legislação Nacional: CIRS88 ART104. CCIV66 ART736 N1 ART744 ART735 ART751.
Jurisprudência Nacional: AC RL DE 1981/12/04 IN CJ T5 ANOVI PAG172. AC STJ DE 1981/11/17 IN BMJ N311 PAG358.
Sumário: I - Para efeito do gozo de privilégio imobiliário, previsto no artigo 104 do Código do Imposto sobre o Rendimento das Pessoas Singulares, o que releva é o imposto inscrito para cobrança nos três últimos anos, tendo em conta a data da penhora ou outro acto equivalente, independentemente do ano em que os...
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