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TC_19950540 AI generated

Constitutional court denies appeal against tax procedure law unconstitutionality ruling due to binding force of prior decision.

Case Number TC_19950540
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court denied the Public Prosecutor's appeal against a prior ruling declaring Article 300 of the Tax Procedure Code unconstitutional. The Public Prosecutor sought to challenge the binding nature of the earlier decision regarding the same legal norm. The court confirmed the lower court's decision by upholding the principle that such unconstitutionality declarations have general binding force.

Legislator headnote

AI generated

Art. 282.º da CRP; Art. 283.º da CRP: When the Constitutional Court declares a norm unconstitutional with general binding force, that decision binds all courts and authorities, preventing subsequent appeals against the same ruling.

Keywords

AI generated
constitutional binding force tax procedure code unconstitutionality declaration general binding effect public prosecutor appeal constitutional court review procedural law

Cited Legislation

AI generated
Art. 282.º da CRP
Art. 283.º da CRP

Cited Case Law

AI generated
Acórdão nº 451/95

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Full text

Acórdão 540/95

ACÓRDÃO Nº 540/95

Proc.Nº 323/95

Sec. 1ª

Rel. Cons.

Vítor Nunes de

Almeida

Acordam na 1ª Secção do Tribunal Constitucional:

Neste autos de recurso, vindos do Tribunal do Trabalho da Covilhã, em que é recorrente o Ministério Público e recorrido A., em aplicação do decidido por este Tribunal no Acórdão nº 451/95, publicado no Diário da República, Iª Série A, de 3 de Agosto de 1995 e em que se declarou a inconstitucionalidade, com força obrigatória geral, da norma do nº 1 do Artigo 300º, do Código de Processo Tributário, decide-se negar provimento ao recurso, confirmando-se a decisão recorrida.

Lisboa,1995.10.17

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

Maria Fernanda Palma

Maria da Assunção Esteves

Alberto Tavares da Costa

José Manuel Cardoso da Costa