Acórdão nº 0076851 de Court of Appeal of Lisbon (Portugal), 21 de Janeiro de 1994
| Data | 21 Janeiro 1994 |
| Órgão | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: NEGADO PROVIMENTO.
Indicações Eventuais: TEIXEIRA RIBEIRO LIÇÕES DE FINANÇAS PAG337. V A REIS CPC ANOT 1 PAG201.
Área Temática: DIR PROC CIV - PROC ESP. DIR JUDIC - ORG COMP TRIB. DIR TRIB - DIR FISC.
Legislação Nacional: CICAP62 ART1 ART2. CPC67 ART66. L 82/77 DE 1977/06/12 ART14. ETAF84 ART62.
Sumário: I - Face ao fluxo de capitais entre a sociedade autora e a outra sociedade, o Código do Imposto de Capitais presume um mútuo, isto é, um empréstimo que vence juros, logo passíveis de imposto de capitais. II - Trata-se de uma presunção juris tantum, ilidível através de decisão judicial proferida em acção intentada contra o Estado que comprove o carácter gratuito do fluxo de capitais...
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