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003108 AI generated

Portuguese Supreme Court rules retroactive application of extraordinary tax law Article 1(a) is constitutional.

Case Number 003108
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Administrative Court unanimously upheld the constitutionality of retroactively applying Article 1(a) of Law 37/83 to the taxpayer. The Recurrent, representing the National Treasury, argued that the law's retroactive projection did not violate constitutional principles, while the Recurrente contended otherwise. The court rejected the unconstitutionality claim, establishing that the specific legislative provision was valid despite its temporal application.

Legislator headnote

Official

IMPOSTO EXTRAORDINARIO APLICAÇÃO RETROACTIVA ARGUIÇÃO DE INCONSTITUCIONALIDADE

Keywords

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extraordinary tax law retroactive application constitutional unconstitutionality property rights protection legal certainty principle Portuguese tax system Supreme Administrative Court

Cited Legislation

AI generated
L. 37/83, art. 1, alínea a)
CCIV66, art. 8, n.º 3
EMJ77, art. 4, n.º 2

Cited Case Law

AI generated
AC STAP PROC2476 de 1985/02/27
[JURISPRUDENCIA NACIONAL] AC STAP PROC2476 DE 1985/02/27.

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Full text

[AREA TEMATICA 1] DIR FISC - EXTRAORDINARIO. [AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC. [LEGISLACAO NACIONAL] L 37/83 DE 1983/10/21 ART1 A ART2. CCIV66 ART8 N3. EMJ77 ART4 N2. [JURISPRUDENCIA NACIONAL] AC STAP PROC2476 DE 1985/02/27. [1ª PAG. DE PUBLICACAO DO ACORDAO] 312 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/08/1985 [DATA DO APENDICE] 11/27/1985 [Nº CONVENCIONAL] JSTA00003589 [Nº DO DOCUMENTO] SA219850605003108 [OBJECTO] SENT TT1INST 1J LISBOA PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MORAIS , ANTONIO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CDAEACCA2F36B8F0802568FC00382E1F?OpenDocument

SUMÁRIO Não e inconstitucional a alinea a) do artigo 1 da Lei 37/83, de 21-10, ao projectar-se retroactivamente.