Acórdão nº 0088261 de Court of Appeal of Lisbon (Portugal), 16 de Abril de 1996
| Magistrado Responsável | FOLQUE MAGALHÃES |
| Data da Resolução | 16 de Abril de 1996 |
| Emissor | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: ALTERADA A DECISÃO.
Área Temática: DIR TRIB - DIR FISC.
Legislação Nacional: CICAP62 ART1 ART3 N3 ART9 N3 ART16 ART57. DL 442/88 DE 1988/11/30 ART2 ART3 N1 ART4 ART5 ART9. CIRS88 ART1 ART4 N2 E ART6 G ART8 N1 ART60 B ART127 N1 N2 N3.
Jurisprudência Nacional: AC RP DE 1991/07/04 IN CJ ANOXVI T4 PAG234. AC RC DE 1992/02/11 IN CJ ANOXVII T1 PAG97. AC RC DE 1993/11/09 IN CJ ANOXVIII T5 PAG117.
Sumário: I - A obrigação de imposto, nos termos do artigo 4 do Código do Imposto de Capitais, resultava da simples possibilidade legal de exigir os rendimentos...
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