{"id":649000,"date":"2026-04-22T15:04:38","date_gmt":"2026-04-22T13:04:38","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4587-18-3t8vis-c1-s1-2023-01-19\/"},"modified":"2026-04-22T15:04:38","modified_gmt":"2026-04-22T13:04:38","slug":"acordao-supremo-tribunal-de-justica-processo-4587-18-3t8vis-c1-s1-2023-01-19","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4587-18-3t8vis-c1-s1-2023-01-19\/","title":{"rendered":"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4587\/18.3T8VIS.C1.S1 \u2013 2023-01-19"},"content":{"rendered":"
\n

Relator: FERREIRA LOPES. I — Na execu??o de um contrato de presta??o de servi?os de fiscalidade e de contabilidade, ? dever do prestador de servi?os fazer o adequado enquadramento fiscal da autora, sob pena de incorrer em responsabilidade contratual por cumprimento defeituoso; II ? Ao lado da responsabilidade contratual da sociedade prestadora de servi?os, h? a responsabilidade dos T?cnicos Oficiais de Contas, actualmente Contabilistas Certificados, nos termos do respectivo estatuto, que prev? a responsabilidade directa e individual do TOC pelos servi?os prestados perante aqueles que os recebem; III ? Havendo uma pluralidade de respons?veis pelos danos, ? solid?ria a sua responsabilidade (art. 497? do CC); IV ? Na responsabilidade solid?ria cada um dos devedores responde pela totalidade da obriga??o (art. 512? do CC), sem preju?zo do direito de regresso, que nas rela??es internas assiste ao devedor que cumpriu a obriga??o.<\/p>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Portails officiels portugais (DGSI \/ Tribunal Constitucional). Republication en metadata_only par prudence licencielle ; consulter la source officielle pour le texte authentique.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Relator: FERREIRA LOPES. I — Na execu??o de um contrato de presta??o de servi?os de fiscalidade e de contabilidade, ? dever do prestador de servi?os fazer o adequado enquadramento fiscal da autora, sob pena de incorrer em responsabilidade contratual por cumprimento defeituoso; II ? Ao lado da responsabilidade contratual da sociedade prestadora de servi?os, h? a responsabilidade dos T?cnicos Oficiais de Contas, actualmente Contabilistas Certificados, nos termos do respectivo estatuto, que prev? a responsabilidade directa e individual do TOC pelos servi?os prestados perante aqueles que os recebem; III ? Havendo uma pluralidade de respons?veis pelos danos, ? solid?ria a sua responsabilidade (art. 497? do CC); IV ? Na responsabilidade solid?ria cada um dos devedores responde pela totalidade da obriga??o (art. 512? do CC), sem preju?zo do direito de regresso, que nas rela??es internas assiste ao devedor que cumpriu a obriga??o.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[7763],"kji_chamber":[8713],"kji_year":[24566],"kji_subject":[7612],"kji_keyword":[7772,7774,7771,7773,7636],"kji_language":[7770],"class_list":["post-649000","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-supremo-tribunal-de-justica","kji_chamber-7-seco","kji_year-24566","kji_subject-fiscal","kji_keyword-acordao","kji_keyword-justica","kji_keyword-processo","kji_keyword-supremo","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4587\/18.3T8VIS.C1.S1 \u2013 2023-01-19 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4587-18-3t8vis-c1-s1-2023-01-19\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4587\/18.3T8VIS.C1.S1 \u2013 2023-01-19\" \/>\n<meta property=\"og:description\" content=\"Relator: FERREIRA LOPES. I - Na execu??o de um contrato de presta??o de servi?os de fiscalidade e de contabilidade, ? dever do prestador de servi?os fazer o adequado enquadramento fiscal da autora, sob pena de incorrer em responsabilidade contratual por cumprimento defeituoso; II ? Ao lado da responsabilidade contratual da sociedade prestadora de servi?os, h? a responsabilidade dos T?cnicos Oficiais de Contas, actualmente Contabilistas Certificados, nos termos do respectivo estatuto, que prev? a responsabilidade directa e individual do TOC pelos servi?os prestados perante aqueles que os recebem; III ? Havendo uma pluralidade de respons?veis pelos danos, ? solid?ria a sua responsabilidade (art. 497? do CC); IV ? 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