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TC_19950668 AI generated

Portuguese Constitutional Court dismisses Public Prosecutor's appeal against tax procedural law declaration of unconstitutionality.

Case Number TC_19950668
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court of Portugal denied the Public Prosecutor's appeal regarding Article 300(1) of the Tax Procedure Code. The court upheld a prior declaration of unconstitutionality made in a previous ruling. Consequently, the appeal was rejected without further examination of the merits.

Legislator headnote

AI generated

Art. 240.º, n.º 1, da CRP; Art. 241.º, n.º 1, da CRP: The Constitutional Court's declaration of unconstitutionality with general binding force is final and cannot be challenged by the Public Prosecutor through a subsequent appeal.

Keywords

AI generated
Constitutional Court declaration of unconstitutionality general binding force Public Prosecutor appeal Tax Procedure Code finality of ruling Portuguese Constitution

Cited Legislation

AI generated
Art. 240.º, n.º 1, da CRP
Art. 241.º, n.º 1, da CRP

Cited Case Law

AI generated
Acórdão nº 451/95
AI generated
428/92
Constitutional Court upholds tax law provision on tax evasion penalties while revoking lower court decision.
TC_19950535
Constitutional court declares tax procedure article unconstitutional and dismisses public prosecution appeal.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
TC_19950534
Constitutional court declares tax procedural code article unconstitutional and dismisses public prosecution appeal.
168/95
Portuguese Constitutional Court declares tax code provision unconstitutional for violating creditor rights and proportionality principles.

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Full text

Acórdão 668/95

ACÓRDÃO Nº 668/95

Procº nº 439/95

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 A., em aplicação da declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 300º, nº 1, do Código de Processo Tributário, constante do Acórdão nº 451/95 (in Diário da República, I Série A, de 3 de Agosto de 1995), decide-se negar provimento ao recurso.

Lisboa, 22 de Novembro de 1995

Luís Nunes de Almeida

Guilherme da Fonseca

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Messias Bento

José Manuel Cardoso da Costa