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TC_19980355 AI generated

Portuguese Constitutional Court allows appeal against tax procedure code refusal based on prior constitutional rulings.

Case Number TC_19980355
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted the appeal filed by the Public Prosecutor against a lower court's refusal to apply Article 35 of the Tax Procedure Code. The core dispute involved the interpretation of this specific article within the context of prior constitutional decisions. Consequently, the court ordered the revocation of the contested decision to align it with the established constitutional jurisprudence.

Legislator headnote

AI generated

Art. 35 n.º 1 do Código de Processo Tributário; The court must reform lower court decisions that refuse to apply statutory provisions when such refusal contradicts established constitutional rulings on the same matter.

Keywords

AI generated
Constitutional Court Tax Procedure Code Public Prosecutor appeal Constitutional jurisprudence Decision revocation Article 35 application Portuguese law

Cited Legislation

AI generated
Art. 35 n.º 1 do Código de Processo Tributário
Decreto Lei nº 154/91, de 23 de Abril

Cited Case Law

AI generated
Acórdão nº 302/97
Acórdão nº 303/97
AI generated
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
99/96
Constitutional court allows tax authority appeal by revoking lower court decision due to prior unconstitutionality ruling.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.

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Full text

Acórdão 355/98

ACÓRDÃO Nº 355/98

Proc. nº 482/97

2ª Secção

Relator: Cons. Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos vindos do Tribunal tributário de 1ª Instância de Braga, em que é recorrente o Ministério Público e recorrido J..., estando em causa a recusa de aplicação do disposto no nº 1 do artigo 35º do Código de Processo Tributário, aprovado pelo Decreto Lei nº 154/91, de 23 de Abril, pelas razões constantes do Acórdão nº 302/97, publicado no Diário da República - II Série de 18 de Junho de 1997, reiteradas no Acórdão 303/97, ainda inédito, decide-se conceder provimento ao recurso e, consequentemente, determinar a revogação da decisão impugnada, que deve ser reformada em função do juízo sobre a constitucionalidade expresso nos mencionados Acórdãos nºs 302/97 e 303/97.

Lisboa, 12 de Maio de 1996

José de Sousa e Brito

Guilherme da Fonseca

Maria dos Prazeres Beleza

Bravo Serra

Messias Bento

Luis Nunes de Almeida