Acórdão nº 9531149 de Court of Appeal of Porto (Portugal), 18 de Abril de 1996
| Magistrado Responsável | ALVES VELHO |
| Data da Resolução | 18 de Abril de 1996 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Área Temática: DIR CONST - SIST FINAN FISC. DIR FINANC.
Legislação Nacional: CONST92 ART108 N2 ART109 N1 ART22 ART240 N2 N3 ART254 ART168 N5 ART280 ART281. LFL79 ART4 N1 A. L 1/87 DE 1987/01/06 ART7 N7.
Jurisprudência Nacional: AC TC DE 1992/11/11 IN BMJ N425 PAG52.
Sumário: I - O artigo 7 n.7 da Lei n.1/87, de 6 de Janeiro, prevê a inscrição, no Orçamento de Estado, de verbas destinadas a compensar os municípios pela posterior isenção ou redução de certos impostos, o que não foi contemplado nos Orçamentos de 1991 a 1993. II - A falta dessa inscrição não integra inconstitucionalidade material por omissão legislativa, uma vez que esta inconstitucionalidade pressupõe uma desconformidade da lei com norma ou princípios dotados de forma e valor constitucional ou uma imposição constitucional legiferante e, por força da Constituição, só certas receitas estão obrigatoriamente reservadas para as autarquias, não se incluindo nelas a...
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