Acórdão nº 9150170 de Court of Appeal of Porto (Portugal), 07 de Fevereiro de 1992
Magistrado Responsável | CARDOSO LOPES |
Data da Resolução | 07 de Fevereiro de 1992 |
Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Indicações Eventuais: O PROCESSO RECORRIDO É DA TERCEIRA SECÇÃO.
Área Temática: DIR CIV - DIR CONTRAT. DIR FINANC.
Legislação Nacional: CCIV66 ART1041 N1 N3 ART1042 N2 ART1098. CIRS80 ART1 N1 ART9 N1 ART13 N1 ART94 N1.
Sumário: I - Poderá jusitificar-se a incidência do Imposto sobre o Rendimento das Pessoas Singulares sobre a indemnização referida no artigo 1041, número 2 do Código Civil, considerando esta como visando a reparação de lucros cessantes que o senhorio teria auferido se o arrendatário comercial lhe tivesse pago a renda. II - Com efeito, o número 1 do artigo 13 do Código do Imposto sobre o Rendimento das Pessoas Singulares, enunciando inicialmente um princípio de delimitação negativa de incidência do Imposto sobre o Rendimento das Pessoas Singulares quanto às indemnizações, abre algumas excepções, ocorrendo uma delas quando as indemnizações " visam a reparação de lucros cessantes ". III - Tendo a arrendatária comercial depositado incondicionalmente menos do que devia, é manifesto que não observou integralmente o ónus imposto pelo artigo 1048 do Código Civil, para se operar a caducidade do direito à resolução do contrato por falta de pagamento da renda. IV - Por isso, é irrelevante que eventualmente a arrendatária tenha depositado a favor do Estado a quantia em falta no depósito a...
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