Acórdão nº 083314 de Supremo Tribunal de Justiça (Portugal), 18 de Maio de 1993
Magistrado Responsável | SANTOS MONTEIRO |
Data da Resolução | 18 de Maio de 1993 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: CONCEDIDADA A REVISTA.
Área Temática: DIR CIV - DIR CONTRAT.
Legislação Nacional: CIVA84 ART2 N1 A ART16 ART26 ART36. CCIV66 ART1155 ART1217 N1.
Sumário : I - O imposto sobre o valor acrescentado (IVA), foi introduzido entre nós pelo Decreto-Lei n. 294-B/84, de 26 de Dezembro, em consequência da nossa adesão à CEE e conforme a 6 Directiva Comunitária, de 17 de Maio de 1977. II - A prestação de serviços através do contrato de empreitada está sujeita a liquidação e pagamento desse imposto (o IVA). III - No IVA o sujeito passivo de direito « o vendedor de mercadorias ou quem presta os serviços, mas quem o suporta sob o ponto de vista económico é o comprador ou quem se utiliza dos serviços...
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