Unofficial summary in English. The judgment is published in Portuguese only, and only the Portuguese text is authentic.
SOLMACRY Empreendimentos, Lda. lodged an extraordinary appeal on grounds of unconstitutionality against a Benguela Court of Appeal judgment upholding the rejection of its opposition to tax enforcement proceedings, alleging breaches of tax equality, effective judicial protection and fairness in taxation according to ability to pay. The Court dismissed the appeal because the submissions were directed mainly at the first-instance decision and lacked constitutional reasoning, and the principles invoked had not been breached.
Decision
Appeal dismissed
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.