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TC_19950534 AI generated

Constitutional court declares tax procedural code article unconstitutional and dismisses public prosecution appeal.

Case Number TC_19950534
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 with general binding force. The Public Prosecution Service appealed a lower court decision against individuals A. and B., arguing for the application of the contested norm. The court rejected the appeal by confirming the lower decision and applying the prior ruling that invalidated the specific tax procedural provision.

Legislator headnote

AI generated

Art. 28º da CRP; Art. 222º do CPC: When a norm is declared unconstitutional, the appeal based on it must be dismissed, and the lower court's decision confirmed.

Keywords

AI generated
constitutional invalidity tax procedure code public prosecution appeal general binding force confirmation of decision

Cited Legislation

AI generated
Art. 28º da CRP
Art. 222º do CPC

Cited Case Law

AI generated
Acórdão do Tribunal Constitucional nº 451/95
a) - Aplicar a declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 300º, nº 1, do Código de Processo Tributário, que se contém no Acórdão do Tribunal Constitucional nº 451/95 [D.R., I Série-A, de 3-8-1995];
AI generated
297/2025
Portuguese Constitutional Court declares Law 45/2024 unconstitutional for violating the protection of legitimate trust regarding pension scheme re-enrollment.
260/2019
Constitutional Court declares Article 9(4) of Decree-Law 287/93 unconstitutional for violating equality principle.
TC_19930364
Constitutional Court dismisses nullity claim for omission of pronouncement regarding a new equality argument.
46/20
Constitutional Court upholds solidary tax liability rule in commercial dissolution allowing immediate asset division.
612/95
Portuguese Constitutional Court denies public prosecution appeal confirming prior tax code unconstitutionality ruling.

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Full text

Acórdão 534/95

ACÓRDÃO Nº 534/95

Proc. nº 133/95

1ª Secção

Cons. Rel: Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos, vindos do Tribunal Judicial da Comarca de Guimarães, sendo recorrente o Ministério Público e recorridas A., e B., decide-se:

a) - Aplicar a declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 300º, nº 1, do Código de Processo Tributário, que se contém no Acórdão do Tribunal Constitucional nº 451/95 [D.R., I Série-A, de 3-8-1995];

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

Lisboa, 17 de Outubro de 1995

Maria da Assunção Esteves

Maria Fernanda Palma

Alberto Tavares da Costa

Vítor Nunes de Almeida

Antero Alves Monteiro Dinis

Armindo Ribeiro Mendes

José Manuel Cardoso da Costa