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001435 AI generated

Portuguese Supreme Court declares forest institute revenue unconstitutional as a tax under 1976 Constitution.

Case Number 001435
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the taxpayer's request to revoke the forest institute's revenue collection. The court held that the revenue created by Decree-Law 428/72 constitutes a tax under Article 29, which was subsequently invalidated by Article 293, Section 1 of the 1976 Constitution. Consequently, the court ruled that the revenue collection contravened the constitutional principle regarding the nature of such charges.

Legislator headnote

Official

IMPOSTO TAXA ORGANISMO DE COORDENAÇÃO ECONOMICA RECEITA DO INSTITUTO DE PRODUTOS FLORESTAIS INCONSTITUCIONALIDADE MATERIAL

Keywords

AI generated
forest products institute revenue collection tax classification constitutional invalidity decreto-lei 428 1976 constitution administrative review

Cited Legislation

AI generated
DL 428/72 de 31 de Outubro, artigo 29
Constituição de 1976, artigo 293, n. 1

Cited Case Law

AI generated
AC STAP de 1975/01/31
[JURISPRUDENCIA NACIONAL] AC STAP DE 1975/01/31 IN AD N167 PAG1478.
AC STAP de 1975/05/23
AC STAP DE 1975/05/23 IN AD N167 PAG1492.
AC STAP de 1975/06/27
AC STAP DE 1975/06/27 IN AD N169 PAG124.
AC STAP de 1976/03/27
AC STAP DE 1976/03/27 IN AD N178 PAG1333.

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / TAXA.

[AREA TEMATICA 2] DIR CONST.

[LEGISLACAO NACIONAL] DL 428/72 DE 1972/10/31 ART29. CONST76 ART293 N1.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1975/01/31 IN AD N167 PAG1478. AC STAP DE 1975/05/23 IN AD N167 PAG1492. AC STAP DE 1975/06/27 IN AD N169 PAG124. AC STAP DE 1976/03/27 IN AD N178 PAG1333.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 277

[ANO DA PUBLICACAO] 79

[APENDICE] DR

[DATA DE ENTRADA] 05/21/1979

[DATA DO APENDICE] 10/25/1983

[Nº CONVENCIONAL] JSTA00012495

[Nº DO DOCUMENTO] SA219790725001435

[OBJECTO] AC TT2INST.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] TEXTIL ARTIFICIAL DO PORTO LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/A406A4FD1978DB22802568FC0036F76D?OpenDocument

SUMÁRIO

I - Reveste a natureza de imposto a receita do Instituto dos Produtos Florestais criada pelo Decreto-Lei n. 428/72, de 31 de Outubro, no artigo 29.

II - Este preceito foi revogado pelo artigo 293, n. 1, da vigente Constituição, por contrariar o n. 2 do seu artigo 106.