Acórdão nº 066229 de Supremo Tribunal de Justiça (Portugal), 13 de Julho de 1976
| Data | 13 Julho 1976 |
| Órgão | http://vlex.com/desc1/1997_01,Supreme Court of Justice (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: NEGADA A REVISTA.
Área Temática: DIR CIV - DIR CONTRAT.
Legislação Nacional: CCIV66 ART240 ART874 ART875 ART939. CSISD58 ART2 N7 ART19.
Sumário : I - A transmissão de bens por escritura pública, com o encargo de pagar 30% das dívidas da concordata aos credores da sociedade adquirente, representa um contrato de compra e venda em que o preço que consta da escritura pode ter apenas por finalidade o cumprimento das leis fiscais sobre a sisa que deve incidir sobre o valor dos bens transmitidos (artigos 2 n. 7 e 19 do Código da Sisa e do Imposto sobre Sucessões e Doações). II - A circunstância de na escritura pública se ter...
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