Acórdão nº 9920336 de Court of Appeal of Porto (Portugal), 12 de Outubro de 1999
| Magistrado Responsável | SOARES DE ALMEIDA |
| Data da Resolução | 12 de Outubro de 1999 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: NEGADO PROVIMENTO.
Área Temática: DIR CONST - DIR FUND. DIR PROC CIV - PROC EXEC.
Legislação Nacional: CPTRIB91 ART105. CONST76 ART13 N1 N2.
Jurisprudência Nacional: AC TC 186/90 IN DR IIS DE 1990/09/12. AC TC 688/98 IN DR IIS DE 1999/03/05.
Sumário: I - O princípio constitucional da igualdade perante a lei deve ser interpretado como proibição do arbítrio. II - O artigo 105 do Código de Processo Tributário coloca a Fazenda Nacional numa situação de vantagem relativamente aos credores em geral, mas a distinção nada tem de arbitrário antes se justificando pela...
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