Acórdão nº 0049722 de Court of Appeal of Lisbon (Portugal), 20 de Junho de 1991
Magistrado Responsável | RODRIGUES CODEÇO |
Data da Resolução | 20 de Junho de 1991 |
Emissor | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART281 ART282. DL 44561 DE 1962/09/10. DL 442-A/88 DE 1988/11/30 ART2 ART3. CIRS88 ART6 G O ART8 N3 A C ART21 ART57 ART127. CICAP62 ART3 N3.
Jurisprudência Nacional: AC RP DE 1987/03/26 IN CJ ANOXII T2 PAG222. AC RC DE 1988/10/18 IN CJ ANOXIII T4 PAG88. AC STJ DE 1986/05/28 IN BMJ N359 PAG468. AC RP DE 1988/03/15 IN CJ ANOXIII T2 PAG202.
Sumário: Com a entrada em vigor do Código do IRS, o imposto de capitais foi abolido, pelo que o artigo 281 do Código de Processo Civil perdeu o seu conteúdo útil, deixando de ter aplicação prática. A falta de apresentação da declaração do IRS não determina a suspensão da instância nos termos do art. 282 do Código de Processo Civil; o que decorre do art. 127 do do Código do IRS é que, se faltar a declaração respectiva, o pedido de juros não poderá ser tomado em consideração pelo tribunal, desde que tais juros sejam objecto de incidência do IRS. Os juros de mora a contar da citação, derivados da nulidade formal de um contrato de mútuo, estão sujeitos a IRS porquanto...
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