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444/95 AI generated

Portuguese Constitutional Court declares tax procedure article unconstitutional and dismisses the public prosecution appeal.

Case Number 444/95
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional declared Article 300(1) of the Tax Procedure Code unconstitutional with general binding force. The Ministry of Public Prosecution appealed a prior ruling, arguing for the norm's validity. Consequently, the court denied the appeal and confirmed the lower court's decision based on the constitutional violation.

Legislator headnote

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Art. 28º da CRP; Art. 300.º, n.º 1 do Código de Processo Tributário: The Constitutional Court may declare a specific tax procedural norm unconstitutional, thereby invalidating it and mandating the lower court to disregard it.

Keywords

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Constitutional Review Tax Procedure Code Unconstitutional Norm General Binding Force Public Prosecution Appeal Tribunal Constitucional Procedural Invalidity

Cited Legislation

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Art. 28º da CRP
Art. 300.º, n.º 1 do Código de Processo Tributário
AI generated
322/95
Portuguese Constitutional Court dismisses appeal applying prior ruling declaring tax code seizure rule unconstitutional.
240/95
Portuguese Constitutional Court declares tax code provision unconstitutional for violating creditor rights and proportionality.
TC_19950563
Portuguese Constitutional Court applies general binding unconstitutionality ruling to tax procedure code article 300.
259/95
Constitutional court dismisses challenge to tax procedure code article 300 regarding administrative fines.
354/95
Constitutional Court declares tax procedure article unconstitutional and dismisses public prosecution appeal.

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Full text

Acórdão 687/95

ACÓRDÃO Nº 687/95

Processo nº 444/95

1ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

Neste processo, vindo do Tribunal do Trabalho de Évora, sendo recorrente o Ministério Público, considerando a exposição do relator de fls. 37, 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