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Authors
Advisor(s)
Abstract(s)
Os tribunais são órgãos de soberania com competência para administrar a justiça em nome do povo, sendo que nos feitos submetidos a julgamento não podem os tribunais aplicar normas que infrinjam o disposto na Constituição ou os princípios nela consignados. Ao Tribunal Constitucional cumpre desempenhar uma função concretizadora da Constituição. Num tempo em que são sucessivas as alterações às leis fiscais e num curto espaço de reflexão, muito aquém do tempo a que a maturação dessas alterações obrigaria, existe o perigo de os órgãos legislativos competentes aprovarem medidas fiscais (e parafiscais) de duvidosa constitucionalidade que contendem com os princípios constitucionais estruturantes do ordenamento jurídico-tributário, compete pois aos tribunais averiguar não só da conformidade entre a interpretação da lei feita em cada caso concreto pela Administração e a lei, quer da própria conformidade entre a lei ordinária e os imperativos constitucionais sobre o seu conteúdo.
Courts are organs of sovereignty with competence to administer justice in the name of the people and, in trials submitted to their judgment, courts may not apply rules that violate the provisions of the Constitution or the principles contained therein. The Constitutional Court must act as the main institution in bringing the Constitution to fact. At a time when changes to tax laws are taking place in a short period of time, far shorter than that which proper maturation of those amendments would require, there is a danger that the competent legislative bodies may approve fiscal (and parafiscal) measures of dubious constitutionality or even hardly compatible with the structuring constitutional principles of the legal-tax system. Therefore, it is the courts role to ascertain not only the conformity between the interpretation of the law made in each specific case by the Administration and the law, but also the conformity between the ordinary law and the constitutional imperatives that must determine its content.
Courts are organs of sovereignty with competence to administer justice in the name of the people and, in trials submitted to their judgment, courts may not apply rules that violate the provisions of the Constitution or the principles contained therein. The Constitutional Court must act as the main institution in bringing the Constitution to fact. At a time when changes to tax laws are taking place in a short period of time, far shorter than that which proper maturation of those amendments would require, there is a danger that the competent legislative bodies may approve fiscal (and parafiscal) measures of dubious constitutionality or even hardly compatible with the structuring constitutional principles of the legal-tax system. Therefore, it is the courts role to ascertain not only the conformity between the interpretation of the law made in each specific case by the Administration and the law, but also the conformity between the ordinary law and the constitutional imperatives that must determine its content.
Description
Mestrado em Fiscalidade
Keywords
Princípios constitucionais Constituição Justiça fiscal Decisão judicial Inconstitucionalidade Constitutional principles Constitution Tax justice Judicial decision Unconstitutionality
Citation
Afonso, C. (2017). A aplicação dos princípios constitucionais na decisão judicial. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13114