Acórdão nº 9350306 de Court of Appeal of Porto (Portugal), 07 de Dezembro de 1993
| Magistrado Responsável | CARDOSO LOPES |
| Data da Resolução | 07 de Dezembro de 1993 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A DECISÃO.
Área Temática: DIR CIV - DIR CONTRAT.
Legislação Nacional: CCIV66 ART236 N1. CIVA84 ART1 N1 ART2 N1 ART36 N1.
Sumário: I - É o empreiteiro o sujeito passivo do imposto sobre o valor acrescentado ( IVA ) devido pelo custo da empreitada. II - Para efeitos da repercussão do imposto até ao dono da obra, o empreiteiro deve liquidá-lo nas facturas e adicionar ao valor destas os montantes do imposto sobre o valor acrescentado, nos termos do artigo 36 do Código do Imposto sobre o Valor Acrescentado; não procedendo desse modo, sobre o...
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