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321/95 KI-generiert

Constitutional court declares tax procedure article unconstitutional and dismisses public prosecution appeal.

Geschäftsnummer 321/95
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared Article 300(1) of the Tax Procedure Code unconstitutional with general binding force. The Public Prosecution Service appealed a labor court decision, arguing for the application of the contested norm. Consequently, the court denied the appeal and confirmed the lower court's ruling based on the unconstitutionality finding.

Legislator-Regeste

KI-generiert

Art. 28(1) of the Constitution; Art. 232 of the Constitution: When a norm is declared unconstitutional, it ceases to have legal effect, and appeals relying on such a norm must be dismissed.

Schlagwörter

KI-generiert
unconstitutional declaration general binding force tax procedure code public prosecution appeal labor court decision Folgen der Verfassungswidrigkeit Bekämpfung der Arbeitslosigkeit Arbeitsverbot

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28(1) of the Constitution
Art. 232 of the Constitution
Article 300(1) of the Tax Procedure Code
KI-generiert
322/95
Portuguese Constitutional Court dismisses appeal applying prior ruling declaring tax code seizure rule unconstitutional.
TC_19940219
Portuguese Constitutional Court denies appeal against mandatory general force of labor code unconstitutionality declaration.
144/91
Constitutional court denies appeal against mandatory application of unconstitutional labor law norm.
44/06
Constitutional Court dismisses appeal because lower court rejected application based on legal interpretation, not constitutional unconstitutionality.
326/95
Portuguese Constitutional Court dismisses appeal applying prior declaration of unconstitutionality of tax procedure article.

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Volltext

Acórdão 686/95

ACÓRDÃO Nº 686/95

Processo nº 321/95

1ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

Neste processo, vindo do Tribunal do Trabalho da Covilhã, sendo recorrente o Ministério Público e recorrida A., considerando a exposição do relator de fls. 24, decide-se:

a) - Aplicar a declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 300º, nº 1, do Código de Processo Tributário, que se contém no acórdão nº 451/95 [D.R., I Série-A, de 3-8-1995];

b) - Em consequência, negar provimento ao recurso e confirmar a decisão recorrida.

Lisboa, 5 de Dezembro de 1995

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

Maria Fernanda Palma

José Manuel Cardoso da Costa