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469/91 AI generated

Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state pension rules.

Case Number 469/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to Article 9 of the Deposit Law, ruling it constitutional despite arguments regarding state pension obligations. Recurrents claimed the norm violated their rights, but the court found no infringement of constitutional principles. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the state's obligation to provide pensions does not render specific deposit law provisions unconstitutional when they do not violate fundamental rights or proportionality.

Keywords

AI generated
Constitutional challenge State pension obligations Deposit law constitutionality Fundamental rights protection Administrative law review

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
485/91
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
131/92
Constitutional court upholds tax law provision regarding social security contributions for civil servants.
470/91
Portuguese Constitutional Court upheld a tax law provision regarding bank deposit interest taxation as constitutional.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
574/92
Constitutional court upholds tax law article 9, rejecting challenge by bank and prosecutor.

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Full text

ACÓRDÃO Nº 381/92

ACÓRDÃO N.º 381/92

Processo n.º 469/91

2ª Secção

Relator: Conselheiro Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que são:

Recorrente: CAIXA GERAL DE DEPÓSITOS, CRÉDITO E PREVIDÊNCIA;

Recorridos: A. e mulher, B.;

Pelos fundamentos do acórdão n.º 331/92, publicado no Diário da República, II série, de 14 de Novembro de 1992,

Decide-se:

a) Não julgar inconstitucional a norma constante do n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 2 do mesmo artigo);

b) Revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 2 de Dezembro de 1992

Messias Bento

Mário de Brito

José de Sousa e Brito

Luís Nunes de Almeida