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321/95 AI generated

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

Case Number 321/95
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 labor court decision, arguing for the application of the contested norm. Consequently, the court denied the appeal and confirmed the lower court's ruling based on the unconstitutionality finding.

Legislator headnote

AI generated

Art. 28(1) of the Constitution; Art. 232 of the Constitution: When a norm is declared unconstitutional, it ceases to have legal effect, and appeals relying on such a norm must be dismissed.

Keywords

AI generated
unconstitutional declaration general binding force tax procedure code public prosecution appeal labor court decision

Cited Legislation

AI generated
Art. 28(1) of the Constitution
Art. 232 of the Constitution
Article 300(1) of the Tax Procedure Code
AI generated
322/95
Portuguese Constitutional Court dismisses appeal applying prior ruling declaring tax code seizure rule unconstitutional.
TC_19940219
Portuguese Constitutional Court denies appeal against mandatory general force of labor code unconstitutionality declaration.
144/91
Constitutional court denies appeal against mandatory application of unconstitutional labor law norm.
44/06
Constitutional Court dismisses appeal because lower court rejected application based on legal interpretation, not constitutional unconstitutionality.
326/95
Portuguese Constitutional Court dismisses appeal applying prior declaration of unconstitutionality of tax procedure article.

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Full text

Acórdão 686/95

ACÓRDÃO Nº 686/95

Processo nº 321/95

1ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

Neste processo, vindo do Tribunal do Trabalho da Covilhã, sendo recorrente o Ministério Público e recorrida A., considerando a exposição do relator de fls. 24, 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 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, 5 de Dezembro de 1995

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

Maria Fernanda Palma

José Manuel Cardoso da Costa