{"id":1073634,"date":"2026-06-11T22:01:07","date_gmt":"2026-06-11T20:01:07","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/"},"modified":"2026-06-11T22:01:07","modified_gmt":"2026-06-11T20:01:07","slug":"acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19"},"content":{"rendered":"<div class=\"kji-decision\">\n<p class=\"kji-summary\">Relator: AUTORIZA\u00c7\u00c3O LEGISLATIVA. I &#8211; O decreto-lei publicado simultaneamente com a lei de autoriza\u00e7\u00e3o legislativa de que se socorre, mas antes da entrada em vigor desta, apenas come\u00e7a a vigorar com o inicio da vigencia da lei de autoriza\u00e7\u00e3o. II &#8211; A autoriza\u00e7\u00e3o legislativa contida na lei do or\u00e7amento n\u00e3o carece de definir expressamente o seu prazo de dura\u00e7\u00e3o, podendo ser utilizada ate ao fim do ano a que respeita o or\u00e7amento. III &#8211; O Governo n\u00e3o exorbita da autoriza\u00e7\u00e3o legislativa que lhe permite rever determinado regime, quando mantem a situa\u00e7\u00e3o normativa anterior. IV &#8211; A express\u00e3o &quot;base de incidencia&quot; utilizada na autoriza\u00e7\u00e3o legislativa constante do artigo 6 da Lei n. 43\/71, de 7 de Setembro, e usada na acep\u00e7\u00e3o ampla que abrange tanto as normas que fixam isen\u00e7\u00f5es, como as que fixam taxas. V &#8211; Mesmo que assim n\u00e3o fosse, sempre se imporia, no plano hermeneutico, considerar que as materias de lan\u00e7amento e liquida\u00e7\u00e3o das receitas, situando-se logicamente entre a incidencia e a cobran\u00e7a, estariam n\u00e3o essencial, mas naturalmente, coenvolvidas na autoriza\u00e7\u00e3o do citado artigo 6 da Lei n. 43\/79, como coenvolvidas estariam nessa autoriza\u00e7\u00e3o, a defini\u00e7\u00e3o das taxas como instrumento por excelencia da propria liquida\u00e7\u00e3o.<\/p>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/www.dgsi.pt\/atco1.nsf\/904714e45043f49b802565fa004a5fd7\/9c9007095d47615a8025682d0064bb11?OpenDocument&amp;ExpandSection=1\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Portails officiels portugais (DGSI \/ Tribunal Constitucional). Republication en metadata_only par prudence licencielle ; consulter la source officielle pour le texte authentique.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relator: AUTORIZA\u00c7\u00c3O LEGISLATIVA. I &#8211; O decreto-lei publicado simultaneamente com a lei de autoriza\u00e7\u00e3o legislativa de que se socorre, mas antes da entrada em vigor desta, apenas come\u00e7a a vigorar com o inicio da vigencia da lei de autoriza\u00e7\u00e3o. II &#8211; A autoriza\u00e7\u00e3o legislativa contida na lei do or\u00e7amento n\u00e3o carece de definir expressamente o seu prazo de dura\u00e7\u00e3o, podendo ser utilizada ate ao fim do ano a que respeita o or\u00e7amento. III &#8211; O Governo n\u00e3o exorbita da autoriza\u00e7\u00e3o legislativa que lhe permite rever determinado regime, quando mantem a situa\u00e7\u00e3o normativa anterior. IV &#8211; A express\u00e3o &#8220;base de incidencia&#8221; utilizada na autoriza\u00e7\u00e3o legislativa constante do artigo 6 da Lei n. 43\/71, de 7 de Setembro, e usada na acep\u00e7\u00e3o ampla que abrange tanto as normas que fixam isen\u00e7\u00f5es, como as que fixam taxas. V &#8211; Mesmo que assim n\u00e3o fosse, sempre se imporia, no plano hermeneutico, considerar que as materias de lan\u00e7amento e liquida\u00e7\u00e3o das receitas, situando-se logicamente entre a incidencia e a cobran\u00e7a, estariam n\u00e3o essencial, mas naturalmente, coenvolvidas na autoriza\u00e7\u00e3o do citado artigo 6 da Lei n. 43\/79, como coenvolvidas estariam nessa autoriza\u00e7\u00e3o, a defini\u00e7\u00e3o das taxas como instrumento por excelencia da propria liquida\u00e7\u00e3o.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7762],"kji_court":[135460],"kji_chamber":[],"kji_year":[135461],"kji_subject":[7660],"kji_keyword":[84001,66618,135510,89437,135511],"kji_language":[7770],"class_list":["post-1073634","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-constitucional-ate-1998","kji_year-135461","kji_subject-constitutionnel","kji_keyword-autorizacao","kji_keyword-incidencia","kji_keyword-legislativa","kji_keyword-orcamento","kji_keyword-utilizada","kji_language-pt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19\" \/>\n<meta property=\"og:description\" content=\"Relator: AUTORIZA\u00c7\u00c3O LEGISLATIVA. I - O decreto-lei publicado simultaneamente com a lei de autoriza\u00e7\u00e3o legislativa de que se socorre, mas antes da entrada em vigor desta, apenas come\u00e7a a vigorar com o inicio da vigencia da lei de autoriza\u00e7\u00e3o. II - A autoriza\u00e7\u00e3o legislativa contida na lei do or\u00e7amento n\u00e3o carece de definir expressamente o seu prazo de dura\u00e7\u00e3o, podendo ser utilizada ate ao fim do ano a que respeita o or\u00e7amento. III - O Governo n\u00e3o exorbita da autoriza\u00e7\u00e3o legislativa que lhe permite rever determinado regime, quando mantem a situa\u00e7\u00e3o normativa anterior. IV - A express\u00e3o &quot;base de incidencia&quot; utilizada na autoriza\u00e7\u00e3o legislativa constante do artigo 6 da Lei n. 43\/71, de 7 de Setembro, e usada na acep\u00e7\u00e3o ampla que abrange tanto as normas que fixam isen\u00e7\u00f5es, como as que fixam taxas. V - Mesmo que assim n\u00e3o fosse, sempre se imporia, no plano hermeneutico, considerar que as materias de lan\u00e7amento e liquida\u00e7\u00e3o das receitas, situando-se logicamente entre a incidencia e a cobran\u00e7a, estariam n\u00e3o essencial, mas naturalmente, coenvolvidas na autoriza\u00e7\u00e3o do citado artigo 6 da Lei n. 43\/79, como coenvolvidas estariam nessa autoriza\u00e7\u00e3o, a defini\u00e7\u00e3o das taxas como instrumento por excelencia da propria liquida\u00e7\u00e3o.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\\\/\",\"name\":\"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-11T20:01:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Logo-Kohen-1000.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Logo-Kohen-1000.webp\",\"width\":1000,\"height\":1000,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/","og_locale":"en_US","og_type":"article","og_title":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19","og_description":"Relator: AUTORIZA\u00c7\u00c3O LEGISLATIVA. I - O decreto-lei publicado simultaneamente com a lei de autoriza\u00e7\u00e3o legislativa de que se socorre, mas antes da entrada em vigor desta, apenas come\u00e7a a vigorar com o inicio da vigencia da lei de autoriza\u00e7\u00e3o. II - A autoriza\u00e7\u00e3o legislativa contida na lei do or\u00e7amento n\u00e3o carece de definir expressamente o seu prazo de dura\u00e7\u00e3o, podendo ser utilizada ate ao fim do ano a que respeita o or\u00e7amento. III - O Governo n\u00e3o exorbita da autoriza\u00e7\u00e3o legislativa que lhe permite rever determinado regime, quando mantem a situa\u00e7\u00e3o normativa anterior. IV - A express\u00e3o \"base de incidencia\" utilizada na autoriza\u00e7\u00e3o legislativa constante do artigo 6 da Lei n. 43\/71, de 7 de Setembro, e usada na acep\u00e7\u00e3o ampla que abrange tanto as normas que fixam isen\u00e7\u00f5es, como as que fixam taxas. V - Mesmo que assim n\u00e3o fosse, sempre se imporia, no plano hermeneutico, considerar que as materias de lan\u00e7amento e liquida\u00e7\u00e3o das receitas, situando-se logicamente entre a incidencia e a cobran\u00e7a, estariam n\u00e3o essencial, mas naturalmente, coenvolvidas na autoriza\u00e7\u00e3o do citado artigo 6 da Lei n. 43\/79, como coenvolvidas estariam nessa autoriza\u00e7\u00e3o, a defini\u00e7\u00e3o das taxas como instrumento por excelencia da propria liquida\u00e7\u00e3o.","og_url":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/","url":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/","name":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/en\/#website"},"datePublished":"2026-06-11T20:01:07+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-85-0103-1986-03-19\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/en\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\/"},{"@type":"ListItem","position":2,"name":"Jurisprudences","item":"https:\/\/kohenavocats.com\/en\/jurisprudences\/"},{"@type":"ListItem","position":3,"name":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 85-0103 \u2013 1986-03-19"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/en\/#website","url":"https:\/\/kohenavocats.com\/en\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/en\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/05\/Logo-Kohen-1000.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/05\/Logo-Kohen-1000.webp","width":1000,"height":1000,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/en\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_decision\/1073634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media?parent=1073634"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_country?post=1073634"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_court?post=1073634"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_chamber?post=1073634"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_year?post=1073634"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_subject?post=1073634"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_keyword?post=1073634"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_language?post=1073634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}