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TC_19940119 AI generated

Portuguese Constitutional Court declares fiscal penalty laws unconstitutional for violating the principle of favorability.

Case Number TC_19940119
Court / Authority
Jurisdiction Portugal (PT)
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Articles 2 and 5(2) of Decree-Law 20-A/90 unconstitutional for prohibiting the application of more favorable laws to fiscal infractions. The Ministry of Public Prosecution argued that the new law should not apply retroactively to offenses previously classified as minor violations. The Court ruled that such a restriction violates the constitutional principle requiring the application of the most favorable law to the accused.

Legislator headnote

AI generated

Art. 29(4) of the Constitution; Art. 2 and 5(2) of Decree-Law 20-A/90: Laws restricting the application of more favorable provisions to infractions violate the constitutional principle of favorability and are therefore unconstitutional.

Keywords

AI generated
principle of favorability retroactive application fiscal infractions constitutional review decreo lei inconstitucional

Cited Legislation

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

Cited Case Law

AI generated
Acórdão n.º 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.
566/93
Portuguese Constitutional Court declares fiscal non-duty infringement laws unconstitutional for violating due process rights.
TC_19940116
Portuguese Constitutional Court declares fiscal penalty laws unconstitutional for blocking more favorable new laws.
TC_19940120
Portuguese Constitutional Court declares fiscal penalty laws unconstitutional for violating the principle of favorability in tax offenses.
TC_19940110
Portuguese Constitutional Court declares fiscal penalty regime articles unconstitutional for violating due process rights.

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Full text

Acórdão 119/94

ACÓRDÃO Nº 119/94

Proc. nº 215/93

1ª Secção

Rel. Cons. António Vitorino

Acordam, na 1ª Secção do Tribunal Constitucional:

I

Nos presentes autos vindos do Supremo Tribunal Administrativo, em que é recorrente o Ministério Público e recorrida a A., tendo em atenção os fundamentos e o conteúdo decisório do Acórdão do Tribunal Constitucional nº 227/92, publicado no Diário da República, II Série, de 12 de Setembro de 1992, que aqui se dão por reproduzidos para todos os efeitos legais e de que se junta cópia, o Tribunal Constitucional decide:

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

b) negar provimento ao recurso e confirmar, consequentemente, o acórdão do Supremo Tribunal Administrativo na parte impugnada.

Lisboa, 20 de Janeiro de 1994

António Vitorino

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

José Manuel Cardoso da Costa