Acórdão nº 9240083 de Court of Appeal of Porto (Portugal), 24 de Setembro de 1992
| Magistrado Responsável | MARIO CANCELA |
| Data da Resolução | 24 de Setembro de 1992 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: ANULADO O JULGAMENTO.
Área Temática: DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART276 N1 D ART282. CIRC88 ART3 N1 ART42 N1 ART96 ART97 ART105.
Sumário: I - O facto de o Código do Imposto Sobre o Rendimento das Pessoas Colectivas ( Decreto Lei 442-A/88, de 30 de Novembro de 1988 ) ter abolido o Imposto de Mais-Valia e o Imposto de Capitais não obsta a que a legislação respeitante aos impostos abolidos possa ser aplicável aos impostos respeitantes a rendimentos obtidos anteriormente á...
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