Acórdão nº 0062592 de Court of Appeal of Lisbon (Portugal), 26 de Novembro de 1992
| Magistrado Responsável | NORONHA NASCIMENTO |
| Data da Resolução | 26 de Novembro de 1992 |
| Emissor | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: REVOGADA A DECISÃO.
Área Temática: DIR TRIB - DIR FISC. DIR COM.
Legislação Nacional: DL 289/88 DE 1988/08/24 ART2 N1 N2 ART10. CCIV66 ART258 ART443 ART1157 ART1178 ART1180 ART1181. CPTRIB91 ART15.
Jurisprudência Nacional: AC STJ DE 1989/09/19 IN BMJ N389 PAG536.
Sumário: I - O artigo 2, n. 1 do DL 289/88, de 24 de Agosto impõe ao dono da mercadoria (mandante) e ao despachante (mandatário sem representação) uma solidariedade tributária em relação ao Estado. II - No que respeita ao pagamento de impostos à Algândega, o artigo 2, n. 2 daquele diploma estabelece, quanto ao despachante, o seguinte regime: ou o despachante paga (adianta) o imposto que o mandante deve suportar e pode, de...
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