{"id":842335,"date":"2026-05-05T19:29:14","date_gmt":"2026-05-05T17:29:14","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\/"},"modified":"2026-05-10T12:28:33","modified_gmt":"2026-05-10T10:28:33","slug":"acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 2165\/16.0BELRS \u2013 2025-04-03"},"content":{"rendered":"
\n

Relator: PATR?CIA MANUEL PIRES. I-A Contribui\u00e7\u00e3o sobre o Setor Banc\u00e1rio tem natureza jur\u00eddica de contribui\u00e7\u00e3o financeira.
\nII-O regime do tributo referido em I. n\u00e3o padece inconstitucionalidade org\u00e2nica e material, por viola\u00e7\u00e3o dos princ\u00edpios constitucionais da legalidade, da n\u00e3o retroatividade, da tutela da confian\u00e7a e da seguran\u00e7a jur\u00eddica, da igualdade, capacidade contributiva e equival\u00eancia.<\/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: PATR?CIA MANUEL PIRES. I-A Contribui??o sobre o Setor Banc?rio tem natureza jur?dica de contribui??o financeira. II-O regime do tributo referido em I. n?o padece inconstitucionalidade org?nica e material, por viola??o dos princ?pios constitucionais da legalidade, da n?o retroatividade, da tutela da confian?a e da seguran?a jur?dica, da igualdade, capacidade contributiva e equival?ncia.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[65418],"kji_chamber":[],"kji_year":[8463],"kji_subject":[7660],"kji_keyword":[7772,46438,23465,7771,7636],"kji_language":[7770],"class_list":["post-842335","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-central-administrativo-sul","kji_year-8463","kji_subject-constitutionnel","kji_keyword-acordao","kji_keyword-administrativo","kji_keyword-central","kji_keyword-processo","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 2165\/16.0BELRS \u2013 2025-04-03 - 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\/ru\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 2165\/16.0BELRS \u2013 2025-04-03\" \/>\n<meta property=\"og:description\" content=\"Relator: PATR?CIA MANUEL PIRES. I-A Contribui??o sobre o Setor Banc?rio tem natureza jur?dica de contribui??o financeira. II-O regime do tributo referido em I. n?o padece inconstitucionalidade org?nica e material, por viola??o dos princ?pios constitucionais da legalidade, da n?o retroatividade, da tutela da confian?a e da seguran?a jur?dica, da igualdade, capacidade contributiva e equival?ncia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-10T10:28:33+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\\\/\",\"name\":\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 2165\\\/16.0BELRS \u2013 2025-04-03 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-05T17:29:14+00:00\",\"dateModified\":\"2026-05-10T10:28:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-2165-16-0belrs-2025-04-03\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 2165\\\/16.0BELRS \u2013 2025-04-03\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"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. 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