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02051/13.6BELRS 044/17 AI generated

Portuguese Constitutional Court rules bank sector contribution is a valid financial contribution, not unconstitutional.

Case Number 02051/13.6BELRS 044/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Administrative Court unanimously upheld the constitutionality of the financial contribution imposed on the banking sector. The bank argued the measure violated constitutional principles of legality and equivalence, while the state maintained its legal basis. The court rejected these claims, confirming the contribution's nature as a valid financial levy.

Legislator headnote

Official

CONTRIBUIÇÃO FINANCEIRA BANCO INCONSTITUCIONALIDADE

Keywords

AI generated
banking sector contribution financial contribution nature constitutional legality principle constitutional equivalence principle administrative tax validity Portuguese constitutional law fiscal measure constitutionality

Cited Legislation

AI generated
Art. 103.º da CRP
Art. 111.º da CRP

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Full text

[Nº CONVENCIONAL] JSTA000P26072

[Nº DO DOCUMENTO] SA22020061702051/13

[RECORRENTE] BANCO A………, S.A.

[RECORRIDO 1] AT-AUTORIDADE TRIBUTÁRIA E ADUANEIRA.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C7B01ADEB3BEB17A80258591003EB5AF?OpenDocument

SUMÁRIO

I - A Contribuição sobre o Sector Bancário tem natureza jurídica de contribuição financeira.

II - As normas que aprovam o regime jurídico da Contribuição sobre o Sector Bancário não enfermam de inconstitucionalidade orgânica, nem material, não violando os princípios constitucionais da legalidade e da equivalência.