Acórdão nº 9530333 de Court of Appeal of Porto (Portugal), 06 de Julho de 1995
| Magistrado Responsável | DIOGO FERNANDES |
| Data da Resolução | 06 de Julho de 1995 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR TRIB - DIR FISC. DIR CONST - GARANTIAS ADM.
Legislação Nacional: CPTRIB91 ART300 N1. CONST92 ART62 N1.
Jurisprudência Nacional: AC TC DE 1994/07/12 IN DR 290 IIS 1994/12/17.
Sumário: I - É inconstitucional o disposto no artigo 300 n.1 do Código de Processo Tributário, ao impedir a penhora, por qualquer tribunal não...
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