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481/91 AI generated

Constitutional Court upholds tax deposit law article 9, rejecting unconstitutionality claim against depositors.

Case Number 481/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the constitutional challenge filed by depositors against Article 9 of the Deposit Law. The court determined that the statutory provision did not violate constitutional rights when applied to the specific facts of the case. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court holds that the challenged tax deposit provision does not infringe constitutional guarantees when interpreted in light of the legislative purpose and specific circumstances.

Keywords

AI generated
constitutional challenge tax deposit law constitutional rights legislative purpose remand for reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
354/92
Constitutional court upholds deposit law article 9, rejecting challenge to its constitutionality.
486/91
Portuguese Constitutional Court upheld tax deposit law constitutionality and revoked lower court ruling.
493/91
Portuguese Constitutional Court upheld a tax law provision regarding social security contributions as constitutional.
386/92
Constitutional court upheld tax deposit law provision while revoking lower court's unconstitutionality finding.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.

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Full text

ACÓRDÃO Nº 382/92

ACÓRDÃO N.º 382/92

Processo n.º 481/91

2ª Secção

Relator: Conselheiro Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de lª 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