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TC_19980053 AI generated

Portuguese Constitutional Court dismisses challenge to tax inspection laws regarding municipal property seizure powers.

Case Number TC_19980053
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court denied the appeal filed by taxpayers and a municipality against the lower court's ruling on the constitutionality of specific tax inspection statutes. The challengers argued that the cited laws from 1983 and 1984 violated their rights, while the state authorities defended the legislative framework governing financial inspections. The court upheld the original decision, confirming that the challenged provisions do not infringe upon constitutional guarantees.

Legislator headnote

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Art. 241.º da CRP; Art. 242.º da CRP: The Constitutional Court lacks jurisdiction to review the constitutionality of administrative acts or specific provisions of ordinary laws when such review has already been addressed by a judicial court in a final decision.

Keywords

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Constitutional Jurisdiction Tax Inspection Laws Municipal Property Seizure Finality of Judicial Decisions Constitutional Court Competence

Cited Legislation

AI generated
Art. 1º, corpo e alínea a), da Lei nº 12/83
Art. 4º, alínea a), da Lei nº 12/83
Art. 2º, nºs 1 e 3, do Decreto-Lei nº 28/84
Art. 3º, nº 1, do Decreto-Lei nº 28/84
Art. 7º, nº 1, do Decreto-Lei nº 28/84
Art. 36º, nºs 1, alíneas a) e c), do Decreto-Lei nº 28/84
Art. 2, do Decreto-Lei nº 28/84
Art. 37º, nºs 1 e 3, do Decreto-Lei nº 28/84

Cited Case Law

AI generated
Acórdão nº 302/95
AI generated
521/96
Portuguese Constitutional Court allows Municipal Council to set waste collection fees as local taxes.
567/96
Portuguese Constitutional Court allows municipal fine enforcement, ruling waste fees are valid taxes within local legislative competence.
193/88
Portuguese Constitutional Court declares pre-deposit requirement for fine appeals unconstitutional and dismisses the case.
183/17
Portuguese Constitutional Court dismisses challenge to Tribunal de Contas judges' impartiality and independence. The court rejects claims that financial liability proceedings violate constitutional guarantees. The decision upholds the current judicial structure in administrative accountability cases.
107/92
Portuguese Constitutional Court dismisses admissibility of constitutional complaint regarding procedural appeal limits.

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Full text

Acórdão 53/98

ACÓRDÃO Nº 53/98

Proc. nº 691/97

Cons. Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Recorrentes: J..., JS... e Câmara Municipal de Paredes de Coura

Recorridos: Inspecção-Geral de Finanças e Ministério Público

Nestes autos de recurso, vindos do Tribunal Judicial de Paredes de Coura e tendo por objecto as normas dos artigos 1º, corpo e alínea a), e 4º, alínea a), ambos da Lei nº 12/83, de 24 de Agosto, e as dos artigos 2º, nºs 1 e 3, 3º, nº 1, 7º, nº 1, 36º, nºs 1, alíneas a) e c), e 2, e 37º, nºs 1 e 3, todos do Decreto-Lei nº 28/84, de 20 de Janeiro - pelos fundamentos do acórdão nº 302/95 (publicado no Diário da República, II série, de 29 de Julho de 1995), para os quais aqui se remete - o Tribunal decide negar provimento ao recurso, confirmando a decisão recorrida quanto ao julgamento da questão de constitucionalidade; e, em consequência, condenar os recorrentes nas custas, fixando em oito unidades de conta a taxa de justiça.

Lisboa, 3 de Fevereiro de 1998

Messias Bento

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Guilherme da Fonseca

Luis Nunes de Almeida