{"id":1086628,"date":"2026-06-13T10:53:12","date_gmt":"2026-06-13T08:53:12","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-88-0313-1989-05-31\/"},"modified":"2026-06-13T10:53:12","modified_gmt":"2026-06-13T08:53:12","slug":"acordao-tribunal-constitucional-ate-1998-processo-88-0313-1989-05-31","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-88-0313-1989-05-31\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 88-0313 \u2013 1989-05-31"},"content":{"rendered":"
\n

Relator: ESTADO DE DIREITO DEMOCRATICO. I – A retroactividade das leis fiscais sera constitucionalmente legitima quando semelhante retroactividade n\u00e3o for "arbitraria" ou "opressiva" e n\u00e3o envolver assim uma "viola\u00e7\u00e3o demasiado acentuada" do principio da confian\u00e7a do contribuinte. II – Aplicando o criterio referido ao caso dos autos, so podera concluir-se pela inconstitucionalidade da norma em quest\u00e3o, por viola\u00e7\u00e3o do principio da confian\u00e7a insito na ideia do Estado de Direito democratico. III – N\u00e3o pode conhecer-se da inconstitucionalidade (organica) do diploma que a norma julgada inconstitucional retroactivamente aplica, uma vez que o objecto do recurso se restringe a citada norma e n\u00e3o abrange o diploma e que, de resto, a inconstitucionalidade deste n\u00e3o foi suscitada no processo.<\/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: ESTADO DE DIREITO DEMOCRATICO. I – A retroactividade das leis fiscais sera constitucionalmente legitima quando semelhante retroactividade n\u00e3o for “arbitraria” ou “opressiva” e n\u00e3o envolver assim uma “viola\u00e7\u00e3o demasiado acentuada” do principio da confian\u00e7a do contribuinte. II – Aplicando o criterio referido ao caso dos autos, so podera concluir-se pela inconstitucionalidade da norma em quest\u00e3o, por viola\u00e7\u00e3o do principio da confian\u00e7a insito na ideia do Estado de Direito democratico. III – N\u00e3o pode conhecer-se da inconstitucionalidade (organica) do diploma que a norma julgada inconstitucional retroactivamente aplica, uma vez que o objecto do recurso se restringe a citada norma e n\u00e3o abrange o diploma e que, de resto, a inconstitucionalidade deste n\u00e3o foi suscitada no processo.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7762],"kji_court":[135460],"kji_chamber":[],"kji_year":[136888],"kji_subject":[7660],"kji_keyword":[24509,16100,8523,53015,7771],"kji_language":[7770],"class_list":["post-1086628","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-constitucional-ate-1998","kji_year-136888","kji_subject-constitutionnel","kji_keyword-direito","kji_keyword-estado","kji_keyword-inconstitucionalidade","kji_keyword-norma","kji_keyword-processo","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 88-0313 \u2013 1989-05-31 - 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-88-0313-1989-05-31\/\" \/>\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 88-0313 \u2013 1989-05-31\" \/>\n<meta property=\"og:description\" content=\"Relator: ESTADO DE DIREITO DEMOCRATICO. 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