Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
0240313 AI generated

Portuguese court upholds fiscal prison laws against constitutional challenge regarding contractual obligation non-compliance.

Case Number 0240313
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto unanimously dismissed the appeal challenging the constitutionality of fiscal imprisonment provisions. The court held that Articles 24 and 27-B of the Non-Customs Fiscal Offenses Legal Regime do not violate constitutional rights because the obligations involved derive directly from law rather than mere contract. Consequently, the court ruled that these statutes validly protect the interests of the National Treasury and Social Security against non-compliance.

Legislator headnote

Official

ABUSO DE CONFIANÇA FISCAL PENA DE PRISÃO CONSTITUCIONALIDADE INTERESSE PROTEGIDO

Keywords

AI generated
fiscal imprisonment constitutionality non-customs fiscal offenses contractual obligation non-compliance National Treasury interests Social Security protection constitutional challenge dismissal statutory duty enforcement

Cited Legislation

AI generated
Art. 24 of the Non-Customs Fiscal Offenses Legal Regime
Art. 27-B of the Non-Customs Fiscal Offenses Legal Regime
Art. 18 of the 1976 Constitution
Art. 27, No. 1 of the 1976 Constitution
Art. 63 of the 1976 Constitution

Cited Case Law

AI generated
AC TC 312/00 of 2000/06/20
AC TC 516/00 of 2000/11/29

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

[Nº CONVENCIONAL] JTRP00033524

[Nº DO DOCUMENTO] RP200210090240313

[PRIVACIDADE] 1

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] T J MARCO CANAVESES

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/EB0D4A2EC630112F80256C91003CE248?OpenDocument

SUMÁRIO

Os artigos 24 e 27-B do Regime Jurídico das Infracções Fiscais Não Aduaneiras, não violam o princípio de que ninguém pode ser privado da sua liberdade pela única razão de não poder cumprir uma obrigação contratual, não sendo, por isso, normas inconstitucionais, sendo certo que as obrigações a elas inerentes não são meramente contratuais mas derivam da lei, que protege, no primeiro caso, os interesses da Fazenda Nacional, e, no segundo, os interesses da Segurança Social.