Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
9921328 AI generated

Portuguese court confirms stamp duty is a debt addition to interest, not covered by uniform law expenses.

Case Number 9921328
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto confirmed the lower court's decision regarding the liability for stamp duty on a bill of exchange. The plaintiff argued that this tax constituted an expense under the Uniform Law, while the court held it was an integral part of the interest debt. Consequently, the court ruled that the stamp duty is due by the debtor and increases the total amount of the title.

Legislator headnote

Official

LETRA JUROS IMPOSTO DE SELO DEVEDOR

Keywords

AI generated
stamp duty liability bill of exchange interest Uniform Law expenses enforceable title composition Portuguese tax law

Cited Legislation

AI generated
Art. 48 n.3 LULL
Art. 120-A TGIS32

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[DATA DEC. RECORRIDA] 04/09/1999

[Nº CONVENCIONAL] JTRP00028955

[Nº DO DOCUMENTO] RP200005029921328

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 658-A/98

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] 3 J CIV V N FAMALICÃO

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/0FD47D9392455DFD802568FD003BDB84?OpenDocument

SUMÁRIO

I - O imposto de selo é devido pelo sujeito passivo da operação bancária, a favor do Estado, sendo a respectiva instituição bancária apenas intermediária da sua cobrança.

II - Esse imposto não está incluído nas "outras despesas" previstas no artigo 48 n.3 da Lei Uniforme relativa às Letras e Livranças mas constitui um acréscimo aos juros devidos pela letra e integrado, assim, no título executivo.