{"id":1077902,"date":"2026-06-12T09:39:19","date_gmt":"2026-06-12T07:39:19","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-86-0092-1986-11-12\/"},"modified":"2026-06-12T09:39:19","modified_gmt":"2026-06-12T07:39:19","slug":"acordao-tribunal-constitucional-ate-1998-processo-86-0092-1986-11-12","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-86-0092-1986-11-12\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 86-0092 \u2013 1986-11-12"},"content":{"rendered":"
\n

Relator: PROCESSO CONSTITUCIONAL. I – Nos termos do artigo 30, alinea a), do Estatuto do Tribunais Administrativos e Fiscais ( Decreto-Lei n. 129\/84, de 27 de Abril), compete ao Pleno da Sec\u00e7\u00e3o de Contencioso Tributario do STA conhecer dos recursos de acord\u00e3os proferidos pela Sec\u00e7\u00e3o, em primeiro ou em segundo grau de jurisdi\u00e7\u00e3o, que n\u00e3o sejam de competencia do Plenario. II – Tendo aquela Sec\u00e7\u00e3o decidido em segundo grau de jurisdi\u00e7\u00e3o – visto que o Tribunal de segunda instancia, tendo-se julgado incompetente, n\u00e3o tomou nenhuma decis\u00e3o quanto ao fundo, n\u00e3o sendo assim, um grau de jurisdi\u00e7\u00e3o no processo -, n\u00e3o se verifica o requisito exigido pelo n. 2 do artigo 70 da Lei n. 28\/82, de 15 de Novembro, para ser possivel o recurso de inconstitucionalidade.<\/p>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

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":"

Relator: PROCESSO CONSTITUCIONAL. I – Nos termos do artigo 30, alinea a), do Estatuto do Tribunais Administrativos e Fiscais ( Decreto-Lei n. 129\/84, de 27 de Abril), compete ao Pleno da Sec\u00e7\u00e3o de Contencioso Tributario do STA conhecer dos recursos de acord\u00e3os proferidos pela Sec\u00e7\u00e3o, em primeiro ou em segundo grau de jurisdi\u00e7\u00e3o, que n\u00e3o sejam de competencia do Plenario. II – Tendo aquela Sec\u00e7\u00e3o decidido em segundo grau de jurisdi\u00e7\u00e3o – visto que o Tribunal de segunda instancia, tendo-se julgado incompetente, n\u00e3o tomou nenhuma decis\u00e3o quanto ao fundo, n\u00e3o sendo assim, um grau de jurisdi\u00e7\u00e3o no processo -, n\u00e3o se verifica o requisito exigido pelo n. 2 do artigo 70 da Lei n. 28\/82, de 15 de Novembro, para ser possivel o recurso de inconstitucionalidade.<\/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":[9422,109262,7771,83070,7636],"kji_language":[7770],"class_list":["post-1077902","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-constitucional","kji_keyword-jurisdicao","kji_keyword-processo","kji_keyword-seccao","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 86-0092 \u2013 1986-11-12 - 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-86-0092-1986-11-12\/\" \/>\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 86-0092 \u2013 1986-11-12\" \/>\n<meta property=\"og:description\" content=\"Relator: PROCESSO CONSTITUCIONAL. 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