Abstract

ANTUNES, Aquilino Paulo. Brief notes to the Judgment of the Constitutional Court no. º 187/2013 regarding the Extraordinary Solidarity Levy. e-Pública [online]. 2014, vol.1, n.2, pp.437-458. ISSN 2183-184X.

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.

Keywords : Budget; levies; equality; incidence; unconstitutionality.

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