Breves notas ao Acórdão do Tribunal Constitucional n.º 187/2013 quanto à Contribuição Extraordinária de Solidariedade

Aquilino Paulo Antunes

Brief notes to the Judgment of the Constitutional Court no. º 187/2013 regarding the Extraordinary Solidarity Levy

Authors

Aquilino Paulo Antunes Faculty of Law, University of Lisbon, Alameda da Universidade – Cidade Universitária, 1649-014 Lisbon – Portugal

Keywords:

Budget; Levies; Equality; Incidence; Unconstitutionality

Abstract

The State Budget for 2013 has created a new version, more costly, of the Extraordinary Solidarity Levy. The Constitutional Court declared this levy according to the Constitution, despite of the disagreement of many of its members. This work aims to demonstrate that, for different reasons from those that motivate the generality of the dissenting voices, the same Court should have been pronounced by the partial unconstitutionality of the levy.