Архив Jurisprudences - Maître Hassan Kohen, avocat en droit pénal à Paris

Upper Tribunal (Tax and Chancery Chamber), 5 сентября 2023, n° [2023] UKUT 218 (TCC)

Introduction 1. This is an appeal by the taxpayers, and a cross-appeal by HMRC in relation to a decision of the First-tier Tribunal (Tax Chamber) (“FTT”) reported as Scottish Power...

Court of Appeal (Criminal Division), 5 сентября 2023, n° [2023] EWCA Crim 1010

Note - include here the details of any specific reporting restrictions that have been made by the court. This will have been identified in the Criminal Appeal Office Summary under...

First-tier Tribunal (General Regulatory Chamber) – Environment, 5 сентября 2023, n° [2023] UKFTT 808 (GRC)

1. On 3 November 2022 the Respondent issued a Civil Penalty Notice to the Appellant under regulation 31A of the Fluorinated Greenhouse Gases Regulations 2015 (“the Regulations”). These regulations provide...

High Court (Property, Trusts and Probate List), 5 сентября 2023, n° [2023] EWHC 2216 (Ch)

Richard Farnhill (sitting as Deputy High Court Judge for the Chancery Division) : Introduction 1. This case is about a 10–15-minute meeting that is said to have taken place between...

First-tier Tribunal (Tax Chamber), 5 сентября 2023, n° [2023] UKFTT 749 (TC)

Introduction 1. The substantive issue in this appeal is whether a payment received by the Appellant shortly after his employer was the subject of a merger is taxable in full...

First-tier Tribunal (Tax Chamber), 5 сентября 2023, n° [2023] UKFTT 751 (TC)

Introduction 1. With the consent of the parties, the form of the hearing was a hybrid hearing. Mr Warner attended from a court room at the Birmingham Employment Tribunal centre...

Upper Tribunal (Administrative Appeals Chamber), 5 сентября 2023, n° [2023] UKUT 222 (AAC)

The decision of the Upper Tribunal is to dismiss the appeal. The decision of the Pensions Appeal Tribunals for Scotland made on 14 December 2022 under case number PATS/E/22/0121 did...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 3156/15.4T8GDM.P1-A.S1

Relator: MARIA JO?O VAZ TOM?. A rea??o da Autora, atrav?s de meios processuais inadequados, perante quest?es j? decididas - que se encontram devidamente identificadas e fundadamente solucionadas em decis?es anteriormente...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 1966/18.0T8VIS.C1.S1

Relator: MARIA CLARA SOTTOMAYOR. I ? A reclama??o s? ser? suscet?vel de proceder se o reclamante invocar um lapso manifesto do juiz, ou seja, um erro ostensivo na determina??o da...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 359/10.1TVLSB.L1.S1

Relator: MARIA CLARA SOTTOMAYOR. I - Se a senten?a contiver quaisquer inexatid?es devidas a omiss?o ou lapso material manifesto, pode ser corrigida por simples despacho, a requerimento de qualquer das...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 45/16.9T8VLC.P1-A.S1

Relator: JORGE LEAL. I. O recurso extraordin?rio de revis?o de senten?a n?o corre perante tribunal superior ao que proferiu a decis?o recorrida, mas sim perante o tribunal que proferiu a...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 889/19.0T8CBR.C1.S1

Relator: MANUEL AGUIAR PEREIRA. I - A declara??o de nulidade de um contrato de cess?o de quotas respeitantes ? totalidade do capital social de uma sociedade tem como efeito directo...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 3244/18.5T8PBL.C1.S1

Relator: ANT?NIO MAGALH?ES. ? Considerando que a dupla conforme se afere em fun??o da decis?o final, n?o se pode excluir a possibilidade de revista excepcional, se entre as duas decis?es...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 549/16.3T8LRA.C2.S1

Relator: ANT?NIO MAGALH?ES. ?I-Considerando que as sequelas suportadas pelo lesado, com uma IPP de 37%, n?o s?o compat?veis com o exerc?cio da sua actividade profissional do (motorista internacional de longo...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 48/14.8T8IDN-A.C1.S3

Relator: ANT?NIO MAGALH?ES. ?I-N?o ? nulo o ac?rd?o da Rela??o que remete para a fundamenta??o que consta da senten?a; II- As nulidades da senten?a n?o s?o cognosc?veis pelo Supremo Tribunal...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 336/11.5TBPDL.L2.S1

Relator: ANT?NIO MAGALH?ES. ?A senten?a objecto de liquida??o deve ser interpretada de acordo com as regras de interpreta??o dos neg?cios jur?dicos ( art. 236 e segs do CC), recorrendo-se, para...

Supremo Tribunal de Justiça, 5 сентября 2023, n° 1702/20.0T8CTB-A.C1.S1

Relator: MARIA JO?O VAZ TOM?. I - Quando, nas decis?es proferidas pelas inst?ncias, se afigura poss?vel delimitar diversos segmentos decis?rios distintos e aut?nomos, tais segmentos decis?rios devem ser analisados separadamente...