Acórdão nº 9120394 de Court of Appeal of Porto (Portugal), 04 de Fevereiro de 1992
| Magistrado Responsável | METELLO DE NAPOLES |
| Data da Resolução | 04 de Fevereiro de 1992 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Área Temática: DIR PROC CIV - RECURSOS.
Legislação Nacional: CIVA84 ART36.
Sumário: I - Ao pedir-se o pagamento de uma quantia relativa a trabalhos executados em consequência de contrato de empreitada, há-de entender-se que nesse pedido se engloba a prestação devida a título de IVA ( Imposto sobre o Valor Acrescentado ), já que este é um complemento legal dos valores facturados, com os quais deve ser simultaneamente exigido aos adquirentes das mercadorias ou aos utilizadores dos serviços. II - O tribunal comum tem competência para se...
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