Acórdão (extrato) n.º 379/2018
Data de publicação | 11 Outubro 2018 |
Seção | Parte D - Tribunais e Ministério Público |
Órgão | Tribunal Constitucional |
Acórdão (extrato) n.º 379/2018
Processo n.º 497/17
III. Decisão
Em face do exposto, decide-se:
a) Julgar inconstitucional, por violação do disposto no n.º 2 do artigo 103.º e na alínea i) do n.º 1 do artigo 165.º da Constituição, o n.º 4 do artigo 21.º da Tabela de Taxas, Licenças e Outras Receitas Municipais que consta do Anexo I ao Regulamento n.º 364/2012, de 11 de junho, do Município de Oeiras, com o sentido de que o metro cúbico de «armazenamento de produtos de petróleo (depósitos subterrâneos)» situado em propriedade privada é tributado no valor mensal de 5,09 euros.
b) Em consequência, negar provimento ao recurso.
Lisboa, 4 de julho de 2018. - Gonçalo Almeida Ribeiro - Maria José Rangel de Mesquita (com declaração) - José Teles Pereira - Lino Rodrigues Ribeiro - Joana Fernandes Costa - João Pedro Caupers - Maria de Fátima Mata-Mouros - Fernando Vaz Ventura (vencido, pelas razões constantes da declaração de voto do Sr. Conselheiro Pedro Machete, para que remeto) - Catarina Sarmento e Castro (vencida, nos termos da declaração de voto junta) - Maria...
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