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TC_19950356 AI generated

Portuguese Constitutional Court declares tax law article unconstitutional for violating constitutional property rights.

Case Number TC_19950356
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 25 of Decree-Law 411/91 unconstitutional due to its violation of the constitutional right to property. The Ministry of Public Prosecution challenged the lower court's decision upholding this tax provision, arguing it infringed upon fundamental rights. Consequently, the Court struck down the specific norm and rejected the appeal, confirming the original ruling based on the violation of Article 168 of the Constitution.

Legislator headnote

AI generated

Art. 168.º n.º 1, alínea q), da Constituição da República; Art. 25.º do Decreto-Lei nº 411/91: A norma é inconstitucional por violar o direito à propriedade.

Keywords

AI generated
Constitutional Property Rights Tax Law Unconstitutionality Decree-Law 411/91 Constitutional Violation Portuguese Constitutional Court

Cited Legislation

AI generated
Art. 168.º, n.º 1, alínea q), da Constituição da República
Art. 25.º do Decreto-Lei nº 411/91, de 17 de Outubro
AI generated
82/98
Portuguese Constitutional Court allows appeal against tax enforcement, overturning lower court's invalidity ruling based on recent precedent.
312/09
Constitutional Court upholds employer liability for mobile transport workers' hours violations as constitutional.
274/88
Portuguese Constitutional Court declares pre-deposit requirement for administrative fines unconstitutional due to lack of parliamentary authorization.
45/89
Portuguese Constitutional Court dismisses challenge as previously declared unconstitutional norm applies with general binding force.
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Constitutional court declares municipal waste management posture constitutional and rejects public prosecution appeal.

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Full text

Acórdão 356/95

ACÓRDÃO Nº 356/95

Proc. nº 370/94

1ª Secção

Cons. Rel.: Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos, vindos do Tribunal Tributário de 1ª Instância de Faro, sendo recorrente o Ministério Público e recorrido A., pelos fundamentos do Acórdão nº 115/95 [D.R., II Série, de 22-4-1995], decide-se:

a) - Julgar inconstitucional a norma do artigo 25º do Decreto-Lei nº 411/91, de 17 de Outubro, por violação do artigo 168º, nº 1, alínea q), da Constituição da República.

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

Lisboa, 26 de Junho de 1995

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

José Manuel Cardoso da Costa (com declaração idêntica ao Acórdão nº 115/95)