{"id":31606,"date":"2014-01-08T12:14:10","date_gmt":"2014-01-08T12:14:10","guid":{"rendered":"https:\/\/trc.pt\/\/2014\/01\/08\/procedimento-especial-de-despejo-imposto-de-selo\/"},"modified":"2014-01-08T12:14:10","modified_gmt":"2014-01-08T12:14:10","slug":"procedimento-especial-de-despejo-imposto-de-selo","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/procedimento-especial-de-despejo-imposto-de-selo\/","title":{"rendered":"Procedimento especial de despejo. Imposto de selo"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_31606\" class=\"pvc_stats all  \" data-element-id=\"31606\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p style=\"text-align: justify;\"> \t<strong>PROCEDIMENTO ESPECIAL DE DESPEJO. IMPOSTO DE SELO<br \/> \tAPELA\u00c7\u00c3O&nbsp; N\u00ba <\/strong>208\/13.9YLPRT-A.C1<br \/> \t<strong>Relator: <\/strong>FONTE RAMOS<br \/> \t<strong>Data do Acord\u00e3o: <\/strong>10-12-2013<br \/> \t<strong>Tribunal: <\/strong>FIGUEIR\u00d3 DOS VINHOS<br \/> \t<strong>Legisla\u00e7\u00e3o: <\/strong>LEI N\u00ba 6\/2006 DE 27\/2 ( NRAU ), LEI N\u00ba 31\/2012 DE 14\/8<br \/> \t<strong>Sum\u00e1rio: <\/strong><\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"> \tAinda que a lei imponha que o procedimento especial de despejo apenas possa ser utilizado para os contratos em que o imposto do selo tenha sido liquidado (e pago), n\u00e3o condiciona, por\u00e9m, essa utiliza\u00e7\u00e3o ao rigoroso cumprimento dos prazos previstos pela legisla\u00e7\u00e3o tribut\u00e1ria, sendo que, em derradeira an\u00e1lise, com o regime jur\u00eddico dos art.\u00bas 15\u00ba, n.\u00ba 4, 15\u00ba-B, n.\u00ba 2, al\u00ednea h) e 15\u00ba-C, n.\u00ba 2, al\u00ednea h), do NRAU (na redac\u00e7\u00e3o conferida pela Lei n.\u00ba 31\/2012, de 14.8), visa-se, sobretudo, colocar a rela\u00e7\u00e3o contratual adentro da economia registada.<br \/> \t&nbsp;<\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"> \t<a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/1f8d4260f488f92380257c5a003adc86?OpenDocument\" target=\"_blank\" rel=\"noopener noreferrer\">Consultar texto integral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_31606\" class=\"pvc_stats all  \" data-element-id=\"31606\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p>PROCEDIMENTO ESPECIAL DE DESPEJO. IMPOSTO DE SELO APELA\u00c7\u00c3O&nbsp; N\u00ba 208\/13.9YLPRT-A.C1 Relator: FONTE RAMOS Data do Acord\u00e3o: 10-12-2013 Tribunal: FIGUEIR\u00d3 DOS<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[230],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/31606"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=31606"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/31606\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=31606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=31606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=31606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}