Acórdão nº 9430542 de Court of Appeal of Porto (Portugal), 10 de Janeiro de 1995
Magistrado Responsável | PAZ DIAS |
Data da Resolução | 10 de Janeiro de 1995 |
Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO. APELAÇÃO.
Decisão: NEGADO PROVIMENTO. REVOGADA PARCIALMENTE.
Indicações Eventuais: CITA A REIS IN COD PROC CIV VOL5 PAG70 E PINTO FERNANDES E CARDOSO DOS SANTOS IN COD DO IRS ED2 PAG29.
Área Temática: DIR PROC CIV. DIR TRIB - DIR FISC.
Legislação Nacional: CPC67 ART661 N2 ART280 ART281.
Jurisprudência Nacional: AC RP DE 1990/12/13 IN CJ T5 ANOXV PAG216. AC RC DE 1992/02/11 IN CJ T1 ANOXVII PAG97. AC RL DE 1993/11/09 IN CJ T5 ANOXVIII PAG117.
Sumário: I - A condenação ilíquida tanto pode ter lugar no caso de se haver formulado pedido genérico como pedido específico. II - Após a entrada em vigor do Código do Imposto sobre o Rendimento das Pessoas Singulares ( IRS ), a fiscalização do cumprimento das obrigações fiscais é feita, em regra, " à posteriori ". III - O proprietário silvicultor que, no periodo transitório a que se reportam os números 3 e 4 do artigo 4 do Decreto Lei 442-A/88, que aprovou o Código do Imposto sobre o Rendimento das pessoas Singulares, não obtenha proveitos...
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