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TC_19940107 AI generated

Portuguese Constitutional Court declares fiscal law norms unconstitutional for violating the right to benefit from new favorable laws.

Case Number TC_19940107
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared specific norms of the Fiscal Offenses Decree-Law unconstitutional for violating Article 29(4) of the Constitution. The Ministry of Public Prosecution challenged the interpretation that new, more favorable laws should apply to offenses previously classified as misdemeanors. The court ruled that such norms must be struck down to ensure the constitutional principle of favoring the accused with new legislation is respected.

Legislator headnote

AI generated

Art. 29(4) of the Constitution; Art. 2 and 5(2) of Decree-Law 20-A/90: Norms preventing the application of new, more favorable laws to fiscal offenses violate the constitutional principle of favoring the accused and must be declared unconstitutional.

Keywords

AI generated
Constitutional Review Favor Legis Fiscal Offenses New Favorable Law Constitutional Violation Administrative Recourse Decree-Law Unconstitutionality

Cited Legislation

AI generated
Art. 29(4) of the Constitution
Art. 2 and 5(2) of Decree-Law 20-A/90

Cited Case Law

AI generated
Acórdão nº 227/92
AI generated
563/93
Portuguese Constitutional Court declares fiscal penalty laws unconstitutional for violating the principle of favorability. The Court ruled that new laws more favorable to the accused must apply. The decision upholds the principle of favorability in fiscal offenses. The Court found the specific articles unconstitutional for restricting this principle. The ruling confirms the lower court's decision based on constitutional violations.
124/93
Portuguese Constitutional Court declares fiscal non-duty violation laws unconstitutional for violating due process rights.
TC_19940110
Portuguese Constitutional Court declares fiscal penalty regime articles unconstitutional for violating due process rights.
250/93
Portuguese Constitutional Court declares fiscal penalty regime articles unconstitutional for violating due process rights.
370/93
Portuguese Constitutional Court declares fiscal non-duty violation norms unconstitutional for blocking more favorable new laws.

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Full text

Acórdão 107/94

ACÓRDÃO Nº 107/94

Proc. nº 741/93

1ª Secção

Rel. Cons. Monteiro Diniz

Acordam no Tribunal Constitucional:

Nos presentes autos de fiscalização concreta de cons­titucionalidade, vindos do Supremo Tribunal Administrativo, em que figuram como recorrente o Ministério Público e como recorrida A., tendo em atenção a exposição do relator, elaborada em conformidade com o disposto no artigo 78º-A, nº 1, da Lei do Tribunal Constitucional, e os fundamentos e conteúdo decisório, nomeadamente, do Acórdão nº 227/92, Diário da República, II série, de 12 de Setembro de 1992, decide-se:

a) Julgar inconstitucionais , por violação do disposto no ar­tigo 29º, nº 4, da Constituição, as normas dos artigos 2º e 5º, nº 2, do Decreto-Lei nº 20-A/90, de 15 de Janeiro, quando inter­pretadas no sentido de visarem impedir a aplicação da lei nova, ainda que mais favorável às infracções que o Regime Jurídico das Infracções Fiscais não Aduaneiras (aprovado por aquele diploma) desgraduou em contravenções;

b) Negar, em consequência, provimento ao recurso.

Lisboa, 20 de Janeiro de 1994

Antero Alves Monteiro Dinis

Maria da Assunção Esteves

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

António Vitorino

Alberto Tavares da Costa

José Manuel Cardoso da Costa