Decisões Sumárias nº 224/16 de Tribunal Constitucional (Port, 18 de Abril de 2016
Magistrado Responsável | Cons. João Pedro Caupers |
Data da Resolução | 18 de Abril de 2016 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 224/2016
Processo n.º 633/15
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Secção
Relator: Conselheiro João Pedro Caupers
Decisão Sumária (n.º 1 do artigo 78.º-A da Lei do Tribunal Constitucional)
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Relatório
O Tribunal Administrativo e Fiscal de Loulé, por sentença de 3 de junho de 2015 proferida em ação de impugnação judicial que A., Lda., deduziu contra o ato de liquidação da taxa de segurança alimentar mais, recusou a aplicação da norma do artigo 9.º do Decreto-Lei n.º 119/2012, de 15 de junho, que criou a taxa de segurança alimentar mais, bem como das normas dos artigos 3.º e 4.º da Portaria 215/2012, de 17 de julho, que definem o respetivo âmbito de isenção e o valor da taxa aplicável, com fundamento na sua inconstitucionalidade orgânica.
O representante da Fazenda Pública interpôs recurso para o Tribunal Constitucional, ao abrigo do disposto no artigo 70.º, n.º 1, alínea a), da Lei da Organização, Funcionamento e Processo do Tribunal Constitucional (LTC), com fundamento na recusa de aplicação daquelas normas.
Cumpre apreciar e decidir.
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Fundamentos
O Tribunal Constitucional apreciou no seu recente Acórdão n.º 539/15 (disponível no sitio do Tribunal Constitucional), aprovado em Plenário, nos termos do artigo 79.º-A, da LTC, a constitucionalidade das normas constantes do artigo 9.º do Decreto-Lei n.º 119/2012, de 15 de junho, e dos artigos 3.º e 4.º da Portaria n.º 215/2012, de 17 de julho, tendo decidido não julgar inconstitucionais tais normas.
Sendo precisamente esta a questão que o Tribunal Constitucional é chamado a resolver nos presentes autos, importa apenas aplicar o entendimento sufragado desta decisão, com os fundamentos...
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