Acórdão (extrato) n.º 566/2020
Data de publicação | 16 Dezembro 2020 |
Seção | Parte D - Tribunais e Ministério Público |
Órgão | Tribunal Constitucional |
Acórdão (extrato) n.º 566/2020
Sumário: Julga inconstitucional a norma do artigo 154.º da Lei n.º 7-A/2016, de 30 de março, na parte em que, por efeito do caráter meramente interpretativo que lhe atribui, determina que a norma do artigo 153.º da citada Lei dá nova redação à verba 17.3.4 da Tabela Geral de Imposto do Selo; não conhece do recurso interposto ao abrigo da alínea b) do n.º 1 do artigo 70.º da Lei do Tribunal Constitucional.
Processo n.º 6/19
III - Decisão
Termos em que se decide:
a) Não conhecer do recurso interposto ao abrigo da alínea b) do n.º 1 do artigo 70.º da LTC pelo A., S. A.;
b) Julgar inconstitucional, por violação da proibição de criação de impostos com natureza retroativa estatuída no artigo 103.º, n.º 3, da Constituição, a norma do artigo 154.º da Lei n.º 7-A/2016, de 30 de março, na parte em que, por efeito do caráter meramente interpretativo que lhe atribui, determina que a norma do artigo 153.º da citada Lei - que dá nova redação à verba 17.3.4 da Tabela Geral de Imposto do Selo; e,
c) Em consequência negar provimento ao recurso interposto pelo MP ao abrigo da alínea a) do n.º 1 do artigo 70.º da LTC e confirmar a decisão recorrida.
Custas pelo recorrente A., SA, com taxa de justiça que se fixa em 15 UCs no que respeita ao recurso pelo mesmo interposto, ponderados os critérios referidos no artigo 9.º, n.º 1, do Decreto-Lei n.º 303/98, de 7 de outubro (artigo 6.º, n.º 1, do mesmo diploma).
Sem custas quanto ao recurso interposto pelo MP, por não serem legalmente devidas, ex vi artigo 4.º, n.º 1, alínea a), do Regulamento das Custas...
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