Acórdão nº 0073811 de Court of Appeal of Lisbon (Portugal), 19 de Outubro de 1993
| Data | 19 Outubro 1993 |
| Órgão | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR PROC CIV - PROC EXEC. DIR TRIB.
Legislação Nacional: CPC67 ART905. L 65/90 DE 1990/12/28 ART11 N22.
Sumário: I - Nos arts. 11, n. 22, e 33, n. 2 do Código do Imposto Municipal da Sisa e do Imposto sobre as Sucessões e Doações, segundo a redacção da lei 65/90, de 28/12, o legislador refere apenas "destinado exclusivamente a habitação", sem ampliar que seja do próprio ou para o próprio. II - Aí, o que se quis proteger foi a casa...
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