Decisões Sumárias nº 168/04 de Tribunal Constitucional (Port, 10 de Maio de 2004
Magistrado Responsável | Cons. Helena Brito |
Data da Resolução | 10 de Maio de 2004 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 168/04
Processo nº: 959/03
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Secção
Relatora: Conselheira Maria Helena Brito
Decisão sumária nos termos do artigo 78º-A da Lei do Tribunal Constitucional
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O Ministério Público veio interpor recurso para o Tribunal Constitucional da decisão proferida pelo Tribunal Tributário de 1ª Instância do Porto que, considerando inconstitucionais as normas constantes dos n.ºs 3 e 4 do artigo 10º da Lei n.º 85/2001, de 4 de Agosto, julgou procedente a impugnação judicial deduzida por A., S.A. contra a liquidação de participação emolumentar cobrada de acordo com o disposto no referido artigo 10º.
Tal recurso fundamenta-se na alínea a) do nº 1 do artigo 70º da Lei do Tribunal Constitucional e tem por objecto as normas contidas nos n.ºs 3 e 4 do artigo 10º da Lei n.º 85/2001, de 4 de Agosto, cuja aplicação foi recusada pelo tribunal a quo com fundamento na sua inconstitucionalidade, por violação dos artigos 13º, 18º, n.º 3, e 205º, n.º 2, da Constituição da República Portuguesa.
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O Tribunal Constitucional teve já ocasião de apreciar a questão de constitucionalidade suscitada nestes autos.
No acórdão n.º 86/04, de 4 de Fevereiro de 2004, proferido no processo n.º 351/03, tirado em Plenário (publicado no Diário da República, II Série, n.º 67, de 19 de Março de 2004, p...
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