Acórdão nº 0067092 de Court of Appeal of Lisbon (Portugal), 26 de Novembro de 1992
| Magistrado Responsável | CAMPOS OLIVEIRA |
| Data da Resolução | 26 de Novembro de 1992 |
| Emissor | Court of Appeal of Lisbon (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Indicações Eventuais: P LIMA E A VARELA IN CÓDIGO CIVIL ANOTADO VI PAG757. A VARELA IN DAS OBRIGAÇÕES EM GERAL VII PAG557.
Área Temática: DIR CIV - DIR OBG. DIR TRIB - DIR FISC.
Legislação Nacional: CCIV66 ART736 N1. CPTRIB91 ART34 N1.
Jurisprudência Nacional: AC RE DE 1992/05/28 IN CJ ANOXVII T3 PAG339.
Sumário: I - O Imposto sobre o Valor Acrescentado (IVA) é um imposto indirecto; II - Por isso, nos termos da primeira parte do n. 1 do artigo 736 do Código Civil, o Estado tem, quanto a ele, privilégio mobiliário geral para garantia dos respectivos...
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