{"id":659383,"date":"2026-04-23T13:16:41","date_gmt":"2026-04-23T11:16:41","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-20346-20-0t8lsb-d-l1-s1-2022-09-06\/"},"modified":"2026-04-23T13:16:41","modified_gmt":"2026-04-23T11:16:41","slug":"acordao-supremo-tribunal-de-justica-processo-20346-20-0t8lsb-d-l1-s1-2022-09-06","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-20346-20-0t8lsb-d-l1-s1-2022-09-06\/","title":{"rendered":"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 20346\/20.0T8LSB-D.L1.S1 \u2013 2022-09-06"},"content":{"rendered":"
\n

Relator: JOS? RAINHO. I – O cr?dito da Autoridade Nacional de Comunica??es (ANACOM) emergente de taxas que lhe compete legalmente cobrar constitui um cr?dito tribut?rio submetido ao princ?pio da indisponibilidade fixado no n.? 2 do art. 30.? da Lei Geral Tribut?ria, II – Tendo sido aprovado plano de insolv?ncia (plano de liquida??o) – e sem preju?zo da possibilidade de poder ser homologado – ? o mesmo ineficaz relativamente a tal cr?dito. III – ? indiferente para o caso que o cr?dito tenha natureza comum (e n?o privilegiada).<\/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: JOS? RAINHO. I – O cr?dito da Autoridade Nacional de Comunica??es (ANACOM) emergente de taxas que lhe compete legalmente cobrar constitui um cr?dito tribut?rio submetido ao princ?pio da indisponibilidade fixado no n.? 2 do art. 30.? da Lei Geral Tribut?ria, II – Tendo sido aprovado plano de insolv?ncia (plano de liquida??o) – e sem preju?zo da possibilidade de poder ser homologado – ? o mesmo ineficaz relativamente a tal cr?dito. III – ? indiferente para o caso que o cr?dito tenha natureza comum (e n?o privilegiada).<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[7763],"kji_chamber":[8887],"kji_year":[32183],"kji_subject":[7612],"kji_keyword":[7772,15104,7771,7773,7636],"kji_language":[7770],"class_list":["post-659383","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-supremo-tribunal-de-justica","kji_chamber-6-seco","kji_year-32183","kji_subject-fiscal","kji_keyword-acordao","kji_keyword-lsb-d","kji_keyword-processo","kji_keyword-supremo","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 20346\/20.0T8LSB-D.L1.S1 \u2013 2022-09-06 - 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\/zh-hans\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-20346-20-0t8lsb-d-l1-s1-2022-09-06\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 20346\/20.0T8LSB-D.L1.S1 \u2013 2022-09-06\" \/>\n<meta property=\"og:description\" content=\"Relator: JOS? RAINHO. I - O cr?dito da Autoridade Nacional de Comunica??es (ANACOM) emergente de taxas que lhe compete legalmente cobrar constitui um cr?dito tribut?rio submetido ao princ?pio da indisponibilidade fixado no n.? 2 do art. 30.? da Lei Geral Tribut?ria, II - Tendo sido aprovado plano de insolv?ncia (plano de liquida??o) - e sem preju?zo da possibilidade de poder ser homologado - ? o mesmo ineficaz relativamente a tal cr?dito. 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