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TC_19950357 AI generated

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

Case Number TC_19950357
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, arguing the norm infringed upon fundamental rights. Consequently, the Court rejected the appeal and confirmed the original ruling by invalidating the specific legal provision.

Legislator headnote

AI generated

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

Keywords

AI generated
Constitutional Court Right to Property Tax Law Unconstitutionality Constitutional Violation Portuguese Jurisprudence

Cited Legislation

AI generated
Art. 168.º, n.º 1, alínea q) da Constituição da República
Artigo 25.º do Decreto-Lei nº 411/91, de 17 de Outubro
AI generated
534/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
04438/10
Court dismisses opposition to tax execution, ruling initial petition cannot be converted to judicial challenge due to improper request.
53/16.0 BELRS
Court dismisses appeal against fine, ruling tax collection process must suspend while tax liability is contested.
TC_19961139
Portuguese Constitutional Court declares municipal waste fee constitutional as a specific type of tax with service consideration.
303/96
Portuguese Constitutional Court dismisses appeal for lack of required constitutional challenge elements.

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Full text

Acórdão 357/95

ACÓRDÃO Nº 357/95

Proc. nº 302/94

1ª Secção

Cons. Rel.: Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos, vindos do Tribunal Tributário de 1ª Instância de Ponta Delgada, 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 do Acórdão nº 115/95 )