Acórdão nº 240/98 de Tribunal Constitucional (Port, 05 de Março de 1998
Magistrado Responsável | Cons. Assunção Esteves |
Data da Resolução | 05 de Março de 1998 |
Emissor | Tribunal Constitucional (Port |
AC”RD√O N∫ 240/98
Proc. n∫ 181/94
1™ SecÁ„o
Cons: Rel. AssunÁ„o Esteves
Acordam no Tribunal Constitucional:
††††††††††† I. Neste processo, vindo do Supremo Tribunal Administrativo, sendo recorrente a R... S.A. e recorrida a Fazenda P˙blica, suscita-se a quest„o de constitucionalidade da norma do artigo 6∫, n∫ 12, do CÛdigo do Imposto de Capitais, que È confrontada com o artigo 106∫, n∫ 2, da ConstituiÁ„o da Rep˙blica.
††††††††††† O Tribunal Constitucional, no acord„o n∫ 756/95, D.R., II SÈrie, de 27-03-1996, incidindo sobre quest„o idÍntica ‡ deste processo e sendo os mesmos a recorrente e a recorrida, controlou esta norma, do artigo 6∫, n∫ 12, do CÛdigo do Imposto de Capitais, e decidiu no sentido da n„o inconstitucionalidade.
††††††††††† O acord„o ponderou as exigÍncias de precis„o e determinabilidade normativas que, em matÈria de incidÍncia fiscal, se ligam ao princÌpio da tipicidade tribut·ria e ao desiderato
constitucional de um controlo jurisdicional efectivo da AdministraÁ„o, e concluiu em sÌntese:
"(...) Ora, a norma aqui constitucionalmente questionada, como verdadeira norma residual de um universo que o legislador define com suficiente precis„o (a secÁ„o B do imposto de capitais - v. artigo 3∫. do CÛdigo do Imposto de Capitais), construida em torno de um conceito -...
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