Decisões Sumárias nº 113/16 de Tribunal Constitucional (Port, 16 de Fevereiro de 2016
Magistrado Responsável | Cons. Carlos Fernandes Cadilha |
Data da Resolução | 16 de Fevereiro de 2016 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 113/2016
Processo n.º 53/2015
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Secção
Relator: Conselheiro Carlos Fernandes Cadilha
Decisão sumária (artigo 78º-A da Lei do Tribunal Constitucional)
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Por sentença de 1 de Novembro de 2015, proferida em ação de impugnação judicial que A., Lda. deduziu contra o ato de liquidação da taxa de segurança alimentar mais, o Tribunal Administrativo e Fiscal de Beja recusou a aplicação da norma do artigo 9.º do Decreto-Lei n.º 119/2012, de 15 de Junho, que criou a referida taxa, com fundamento na sua inconstitucionalidade orgânica. Considerou-se, em fundamento do juízo de inconstitucionalidade orgânica, que tal norma, ao criar a taxa de segurança alimentar mais, que se configura materialmente como uma contribuição financeira a favor do Estado, provem de diploma não autorizado do Governo, violando, por isso, o preceituado no artigo 165.º, n.º 1, alínea i), da Constituição. Em consequência, concedeu-se procedência à impugnação, anulando-se o ato de liquidação impugnado.
O Ministério Público e a entidade impugnada (Fazenda Pública) interpuseram desta decisão recurso para o Tribunal Constitucional, ao abrigo do artigo 70.º, n.º 1, alínea a), da Lei do Tribunal Constitucional obrigatório para aquele -, que foram admitidos pelo Tribunal recorrido.
O Tribunal recorrido admitiu o recurso.
Cumpre apreciar e decidir.
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O Tribunal Constitucional, em Plenário, decidiu, pelo Acórdão n.º 539/15, de 20 de Outubro (disponível em www.tribunalconstitucional.pt), não julgar inconstitucionais as normas constantes do artigo 9.º do...
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