Acórdão nº 0123818 de Court of Appeal of Porto (Portugal), 28 de Fevereiro de 1990
| Magistrado Responsável | RAMIRO CORREIA |
| Data da Resolução | 28 de Fevereiro de 1990 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO.
Área Temática: DIR CRIM - DIR PENAL ECON.
Legislação Nacional: DL 28/84 DE 1984/01/20 ART35 N1 B N3.
Sumário: I - No caso de produtos sujeitos a " margem de comercialização ", esta incide sobre o preço de aquisição e só depois se lhe deve adicionar o Imposto sobre o Valor Acrescentado ( I.V.A. ). A " taxa de comercialização " não pode, pois, incidir sobre o preço de aquisição acrescido do I.V.A.. II - Tendo as arguidas fixado o preço pela forma indicada em segundo lugar, " na convicção de que era o preço correcto e sendo " inexperientes no...
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