Concluído o procedimento de revisão previsto na lei geral tributária, considera-se efectuada a liquidação do imposto, notificando-se o sujeito passivo nos termos e para os efeitos do artigo 28.º
Nota - Corresponde ao art.º 85.º, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06
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320 palavras · ID CIVA0091