The Municipality Civil Protection Tax was deemed unconstitutional as established in the Municipality of Vila Nova de Gaia. It is predictable that similar Municipalities Civil Protection Taxes, levied in other municipalities, will have the same disregard, since the grounds invoked are analogous. In Lisbon, the equivalent tax is already under review of the Constitutional Court.
The Municipality’s Taxes, here at stake, shall be deemed as unconstitutional, since the same share the characteristics of Fiscal Taxes. Hence, the municipality’s taxes would only be valid if drafted and approved by the Parliament.
In light of the above, the concerned residents must react, by means of a judicial proceeding, based on the unconstitutional argument, in order to obtain the refund of the amounts paid and to avoid the payment of undue amounts in the future.