Constitutional Court blocks CESE on oil and divides court over natural gas tax

Wednesday, 1 April 2026RSS
Constitutional Court blocks CESE on oil and divides court over natural gas tax

The Constitutional Court has once again declared the application of the Extraordinary Contribution on the Energy Sector (CESE) to oil companies unconstitutional, deepening a jurisprudential trend that, since 2023, has significantly limited the scope of the tax — but the issue is far from settled within the court itself. The decision now announced, regarding...

Context & Explainers

The Constitutional Court (Tribunal Constitucional) is Portugal's highest court for constitutional review. Its primary role is to assess whether laws, decrees, and government actions comply with the Portuguese Constitution, and it has the power to strike down or suspend unconstitutional measures.

The court consists of 13 judges — 10 appointed by the Assembly of the Republic and 3 co-opted by the other judges. It also oversees the legality of political parties and their finances, verifies election results, and rules on the constitutionality of referendums.

The Constitutional Court is frequently in the news when opposition parties, the President, or the Ombudsman refer controversial legislation for review — such as labor reforms, housing laws, or immigration policy changes. Its rulings are final and binding.

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