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TC_19950405 AI generated

Portuguese Constitutional Court declares tax procedure article unconstitutional for violating creditor rights and proportionality.

Case Number TC_19950405
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 300(1) of the Tax Procedure Code unconstitutional due to a violation of the creditor's right to satisfaction and the principle of proportionality. The Ministry of Public Prosecution challenged the lower court's decision, arguing the tax procedure infringed upon fundamental constitutional guarantees. Consequently, the court negated the provision of the appeal, upholding the unconstitutionality of the specific tax procedural norm.

Legislator headnote

AI generated

Art. 62(1) CR; Art. 18(2) CR: The Tax Procedure Code's provision violating the creditor's right to satisfaction and the principle of proportionality is unconstitutional.

Keywords

AI generated
constitutional unconstitutionality creditor rights proportionality principle tax procedure code public prosecution appeal

Cited Legislation

AI generated
Art. 62(1) of the Constitution of the Republic
Art. 18(2) of the Constitution of the Republic
Art. 300(1) of the Tax Procedure Code
artigo 62º da Constituição
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Full text

Acórdão 405/95

ACÓRDÃO Nº 405/95

Procº nº 237/95

2ª Secção

Rel.: Consº Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constitucional:

Nos presentes autos, em que é recorrente o Ministério Público e recorrido C..., pelas razões constantes do Acórdão nº 494/94 (publicado no Diário da República, II Série), de 17 de Dezembro de 1994, decide-se:

a) Julgar inconstitucional - por violação da garantia do direito do credor à satisfação do seu crédito (que se extrai do nº 1 do artigo 62º da Constituição da República), conjugada com o princípio da proporcionalidade (que se extrai, entre outros, do artigo 18º, nº 2, da Constituição - a norma do artigo 300º, nº 1, do Código do Processo Tributário;

b) Consequentemente, negar provimento ao recurso.

Lisboa, 27 de Junho de 1995

Luis Nunes de Almeida

Guilherme da Fonseca

Bravo Serra

Fernando Alves Correia

Messias Bento

José de Sousa e Brito

José Manuel Cardoso da Costa (com declaração idêntica à do Acórdão nº 494/94).