Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
9311338 AI generated

Portuguese Constitutional Court confirms DL 289/88 is not organically unconstitutional as it does not create taxes.

Case Number 9311338
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto confirmed the lower court's decision upholding the constitutionality of Decreto-Lei n.289/88. The appellant argued the decree violated organic constitutional principles, but the court found it merely regulates customs clearance obligations without establishing new taxes. Consequently, the decree was deemed compliant with the Constitution because it does not infringe upon the exclusive power to create taxes.

Legislator headnote

Official

ALFÂNDEGA CONSTITUCIONALIDADE ORGÂNICA

Keywords

AI generated
customs clearance obligations organic constitutional validity tax creation power Portuguese Constitution customs decree 1988

Cited Legislation

AI generated
DL 289/88 de 1988/08/24
Art. 166 da Constituição

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[DATA DEC. RECORRIDA] 07/05/1993

[Nº CONVENCIONAL] JTRP00020076

[Nº DO DOCUMENTO] RP199704249311338

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 175/92-2

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] T CIV PORTO 5J

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/779BA1BFEC3CD93F8025686B0066EE53?OpenDocument

SUMÁRIO

I - O Decreto-Lei n.289/88, de 24 de Agosto, não sofre de inconstitucionalidade orgânica porque não cria qualquer imposto, limitando-se a dispor sobre o cumprimento das obrigações resultantes de operações de desalfandegamento.