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002119 AI generated

Portuguese court declares 1943 ministerial oil tax unconstitutional as it violates the principle of legislative reserve.

Case Number 002119
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared the 1943 ministerial decree establishing a tax on edible oils unconstitutional. The Recurrent argued that the tax lacked legal basis, while the Recourse contended the measure was merely a fee. The court ruled that because the Constitution reserves the power to impose taxes exclusively to the legislature, the executive decree violated fundamental legal principles.

Legislator headnote

Official

OLEOS COMESTIVEIS INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS JUNTA NACIONAL DO AZEITE ORGANISMO DE COORDENAÇÃO ECONOMICA TAXA IMPOSTO ELEMENTOS ESSENCIAIS DO IMPOSTO PRINCIPIO DA LEGALIDADE LEI FISCAL RESERVA DE LEI INCONSTITUCIONALIDADE MATERIAL

Keywords

AI generated
legislative reserve principle taxation constitutionality executive decree invalidity fiscal legal basis ministerial authority limits

Cited Legislation

AI generated
Art. 8, n. 16 of the Constitution
Art. 70, n. 1 of the Constitution
Art. 93, al. h) of the Constitution
Art. 123 of the Constitution

Cited Case Law

AI generated
AC STA of 1973/11/15
AC STAP PROC2112 of 1974/02/19
AC STAP of 1968/06/27

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Full text

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

[AREA TEMATICA 2] DIR CONST - DIR FUND / SISTEM FINANC FISC.

[LEGISLACAO NACIONAL] CONST33 ART8 N16 ART70 ART93 H ART123. DL 26757 DE 1936/07/08 ART8. DL 28153 DE 1937/11/12 ART17 D. CPC67 ART722 N2 ART729 N2. L 3/71 DE 1971/08/16. DL 283/72 DE 1972/08/11. DL 426/72 DE 1972/10/31.

[JURISPRUDENCIA NACIONAL] AC STA DE 1973/11/15 IN AD N146 PAG179. AC STAP PROC2112 DE 1974/02/19. AC STAP DE 1968/06/27 IN AD N84 PAG1726.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 202

[ANO DA PUBLICACAO] 0

[APENDICE] DG

[DATA DE ENTRADA] 12/14/1972

[DATA DO APENDICE] 11/06/1975

[Nº CONVENCIONAL] JSTA00001346

[Nº DO DOCUMENTO] SAP19740315002119

[OBJECTO] AC 1 SECÇÃO PROC8600.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] COMP UNIÃO FABRIL SARL

[RECORRIDO 1] IAPO

[RECUSA APLICACAO] DESP DE 1943/06/04.

[REFERENCIA A DOUTRINA] BOLETIM DA FACULDADE DE DIREITO DE COIMBRA VXLII PAG225.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DDF61CDCDF4D6AB4802568FC00380DBE?OpenDocument

SUMÁRIO

I - Tem a natureza de imposto, e não de taxa, a tributação sobre oleos comestiveis lançados no mercado, criada por despacho ministerial de 25 de Maio de 1943, como receita da Junta Nacional do Azeite, incorporada no Instituto do Azeite e Produtos Oleaginosos.

II - So a lei permite cobrar impostos, sendo inconstitucional aquele despacho - artigos 8, n. 16,

70, n. 1 e paragrafo 1, 93, alinea h), e 123 da Constituição Politica.