{"id":1088209,"date":"2026-06-13T14:28:15","date_gmt":"2026-06-13T12:28:15","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/"},"modified":"2026-06-13T14:28:15","modified_gmt":"2026-06-13T12:28:15","slug":"acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 89-0089 \u2013 1990-03-14"},"content":{"rendered":"
\n

Relator: IMPOSTO DE JUSTI\u00c7A. I – O artigo 168, n. 1, alinea i) , da Constitui\u00e7\u00e3o ao atribuir a Assembleia da Republica competencia para legislar sobre a cria\u00e7\u00e3o de impostos, so a estes se reporta, e n\u00e3o tambem as taxas, pois estas pode ser o Governo a cria-las e a estabelecer-lhes os respectivos montantes. II – O antigo "imposto de justi\u00e7a" era uma taxa, e n\u00e3o um imposto, e taxa e, de igual modo, a "taxa de justi\u00e7a" criada pelo Decreto-Lei n. 387-D\/87, de 29 de Dezembro. III – Na verdade, o que distingue a taxa do imposto e a natureza bilateral daquela ou o seu caracter sinalagmatico, pois que a presta\u00e7\u00e3o do particular corresponde uma contrapresta\u00e7\u00e3o directa e especifica por parte do Estado, n\u00e3o sendo necessario que o montante da taxa corresponda ao custo do bem ou servi\u00e7o que constitui a contrapresta\u00e7\u00e3o do Estado. IV – Assim, ao editar as normas que substituiram o "imposto de justi\u00e7a" pela "taxa de justi\u00e7a", o Governo fez uso da sua competencia propria, pelo que tais normas n\u00e3o enfermam do vicio de inconstitucionalidade organica.<\/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: IMPOSTO DE JUSTI\u00c7A. I – O artigo 168, n. 1, alinea i) , da Constitui\u00e7\u00e3o ao atribuir a Assembleia da Republica competencia para legislar sobre a cria\u00e7\u00e3o de impostos, so a estes se reporta, e n\u00e3o tambem as taxas, pois estas pode ser o Governo a cria-las e a estabelecer-lhes os respectivos montantes. II – O antigo “imposto de justi\u00e7a” era uma taxa, e n\u00e3o um imposto, e taxa e, de igual modo, a “taxa de justi\u00e7a” criada pelo Decreto-Lei n. 387-D\/87, de 29 de Dezembro. III – Na verdade, o que distingue a taxa do imposto e a natureza bilateral daquela ou o seu caracter sinalagmatico, pois que a presta\u00e7\u00e3o do particular corresponde uma contrapresta\u00e7\u00e3o directa e especifica por parte do Estado, n\u00e3o sendo necessario que o montante da taxa corresponda ao custo do bem ou servi\u00e7o que constitui a contrapresta\u00e7\u00e3o do Estado. IV – Assim, ao editar as normas que substituiram o “imposto de justi\u00e7a” pela “taxa de justi\u00e7a”, o Governo fez uso da sua competencia propria, pelo que tais normas n\u00e3o enfermam do vicio de inconstitucionalidade organica.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7762],"kji_court":[135460],"kji_chamber":[],"kji_year":[137171],"kji_subject":[7660],"kji_keyword":[83069,140055,135473,17446,7774],"kji_language":[7770],"class_list":["post-1088209","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-constitucional-ate-1998","kji_year-137171","kji_subject-constitutionnel","kji_keyword-competencia","kji_keyword-contraprestacao","kji_keyword-governo","kji_keyword-imposto","kji_keyword-justica","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 89-0089 \u2013 1990-03-14 - 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-89-0089-1990-03-14\/\" \/>\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 89-0089 \u2013 1990-03-14\" \/>\n<meta property=\"og:description\" content=\"Relator: IMPOSTO DE JUSTI\u00c7A. I - O artigo 168, n. 1, alinea i) , da Constitui\u00e7\u00e3o ao atribuir a Assembleia da Republica competencia para legislar sobre a cria\u00e7\u00e3o de impostos, so a estes se reporta, e n\u00e3o tambem as taxas, pois estas pode ser o Governo a cria-las e a estabelecer-lhes os respectivos montantes. II - O antigo "imposto de justi\u00e7a" era uma taxa, e n\u00e3o um imposto, e taxa e, de igual modo, a "taxa de justi\u00e7a" criada pelo Decreto-Lei n. 387-D\/87, de 29 de Dezembro. III - Na verdade, o que distingue a taxa do imposto e a natureza bilateral daquela ou o seu caracter sinalagmatico, pois que a presta\u00e7\u00e3o do particular corresponde uma contrapresta\u00e7\u00e3o directa e especifica por parte do Estado, n\u00e3o sendo necessario que o montante da taxa corresponda ao custo do bem ou servi\u00e7o que constitui a contrapresta\u00e7\u00e3o do Estado. IV - Assim, ao editar as normas que substituiram o "imposto de justi\u00e7a" pela "taxa de justi\u00e7a", o Governo fez uso da sua competencia propria, pelo que tais normas n\u00e3o enfermam do vicio de inconstitucionalidade organica.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/\" \/>\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-89-0089-1990-03-14\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\\\/\",\"name\":\"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 89-0089 \u2013 1990-03-14 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-13T12:28:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\\\/#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 89-0089 \u2013 1990-03-14\"}]},{\"@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 89-0089 \u2013 1990-03-14 - 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-89-0089-1990-03-14\/","og_locale":"en_US","og_type":"article","og_title":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 89-0089 \u2013 1990-03-14","og_description":"Relator: IMPOSTO DE JUSTI\u00c7A. I - O artigo 168, n. 1, alinea i) , da Constitui\u00e7\u00e3o ao atribuir a Assembleia da Republica competencia para legislar sobre a cria\u00e7\u00e3o de impostos, so a estes se reporta, e n\u00e3o tambem as taxas, pois estas pode ser o Governo a cria-las e a estabelecer-lhes os respectivos montantes. II - O antigo \"imposto de justi\u00e7a\" era uma taxa, e n\u00e3o um imposto, e taxa e, de igual modo, a \"taxa de justi\u00e7a\" criada pelo Decreto-Lei n. 387-D\/87, de 29 de Dezembro. III - Na verdade, o que distingue a taxa do imposto e a natureza bilateral daquela ou o seu caracter sinalagmatico, pois que a presta\u00e7\u00e3o do particular corresponde uma contrapresta\u00e7\u00e3o directa e especifica por parte do Estado, n\u00e3o sendo necessario que o montante da taxa corresponda ao custo do bem ou servi\u00e7o que constitui a contrapresta\u00e7\u00e3o do Estado. IV - Assim, ao editar as normas que substituiram o \"imposto de justi\u00e7a\" pela \"taxa de justi\u00e7a\", o Governo fez uso da sua competencia propria, pelo que tais normas n\u00e3o enfermam do vicio de inconstitucionalidade organica.","og_url":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/","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-89-0089-1990-03-14\/","url":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/","name":"Ac\u00f3rd\u00e3o Tribunal Constitucional (at\u00e9 1998) \u2013 Processo 89-0089 \u2013 1990-03-14 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/en\/#website"},"datePublished":"2026-06-13T12:28:15+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/en\/jurisprudences\/acordao-tribunal-constitucional-ate-1998-processo-89-0089-1990-03-14\/#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 89-0089 \u2013 1990-03-14"}]},{"@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\/1088209","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=1088209"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_country?post=1088209"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_court?post=1088209"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_chamber?post=1088209"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_year?post=1088209"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_subject?post=1088209"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_keyword?post=1088209"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/kji_language?post=1088209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}