Unofficial summary in English. The judgment is published in Portuguese only, and only the Portuguese text is authentic.
The General Tax Administration (AGT) lodged an extraordinary appeal on grounds of unconstitutionality against a Supreme Court judgment upholding a first-instance ruling that Decree No. 35/95, on tax inspection, was unconstitutional for breaching the National Assembly's relative reserve of legislative competence. The Court allowed the appeal and remitted the case, because the decree merely implemented procedures already laid down in the General Tax Code and the judgment had not examined the merits, in breach of the principle of legality.
Decision
Appeal allowed
Type of proceedings
Extraordinary appeal on grounds of unconstitutionality (Recurso Extraordinário de Inconstitucionalidade)
Full text
The judgment is published in Portuguese only, and only the Portuguese text is authentic. Read the judgment in Portuguese or download the official PDF.