Legislator Case Law & Legislation
804/95 AI generated

Constitutional court allows public hospital's insurance company to recover costs from state for unconstitutional tax exemption.

Case Number 804/95
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted

Legislator summary

AI generated

The Constitutional Court granted the public prosecutor's and hospital's request to revoke a lower court decision. The hospital sought reimbursement from the state for costs incurred due to a tax exemption that the court found unconstitutional. Consequently, the court ruled that the state must bear the financial burden of the unconstitutional measure rather than the private insurer.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: When a tax exemption is declared unconstitutional, the financial consequences of the invalid measure must be borne by the State, not by private entities or insurers.

Keywords

AI generated
unconstitutional tax exemption state financial liability constitutional review public hospital costs reimbursement obligation

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated

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Full text

Acórdão 409/96

ACÓRDÃO 409/96

Processo nº 804/95

2ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional

Nestes autos vindos do Tribunal Judicial da comarca de Tomar, em que são recorrentes o Ministério Público e o Hos­pital Distrital de Tomar e recorrida a Companhia de Seguros A., pelos fundamentos constantes do Acórdão nº 760/95, publicado no Diário da República - II Série de 2 de Fevereiro de 1996, decide-se conceder provimento ao recurso e revogar-se o despacho recorrido, a fim de ser reformado em conformidade com o decidido quanto à questão de constitucionalidade, nesse Acórdão na 760/95.

Lisboa, 7 de Março de 1996

José de Sousa e Brito

Messias Bento

Bravo Serra

Guilherme da Fonseca

Luís Nunes de Almeida

José Manuel Cardoso da Costa