Acórdão nº 073969 de Supremo Tribunal de Justiça (Portugal), 14 de Outubro de 1986
Magistrado Responsável | MOREIRA DA SILVA |
Data da Resolução | 14 de Outubro de 1986 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: SUSPENSÃO DA INSTANCIA.
Área Temática: DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART101 ART281 ART282. CICAP62 ART3 N3 ART9 N1 N3 ART11 ART57. CPCI63 ART37 A.
Jurisprudência Nacional: AC STJ DE 1985/01/22 IN BMJ N343 PAG284. AC STJ DE 1985/05/03 IN BMJ N347 PAG328.
Sumário : I - Nos termos do artigo 281 do Codigo de Processo Civil, interpretado com a especificação feita pelo artigo 57 do Codigo de Imposto de Capitais, aprovado pelo Decreto- -Lei n. 44561, de 10 de Setembro de 1962, não pode ter seguimento qualquer acção em que se peçam juros, que não estejam isentos de impostos de capitais, sem que no processo se mostre que se acha feito o respectivo manifesto. II - Compete aos tribunais comuns colaborar na fiscalização do cumprimento pelos particulares dos seus deveres perante o fisco, relativamente aos direitos que...
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