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486/91 AI generated

Portuguese Constitutional Court upheld tax deposit law constitutionality and revoked lower court ruling.

Case Number 486/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax deposit law constitutional and revoked the lower court's declaration of unconstitutionality. The applicants argued the law violated property rights, while the state maintained its validity under existing statutes. The court rejected the unconstitutionality claim, ordering the lower tribunal to reform its decision in accordance with the upheld legal norm.

Legislator headnote

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Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a specific tax deposit regulation does not violate constitutional property rights when applied in conjunction with other statutory provisions.

Keywords

AI generated
Constitutional Review Tax Deposit Law Property Rights Constitutional Validity Lower Court Reform

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
254/92
Constitutional court upholds tax law article 9 prohibiting interest deduction for non-resident bank loans.
298/92
Portuguese Constitutional Court upheld the constitutionality of a deposit law article regarding state liability rules.
481/91
Constitutional Court upholds tax deposit law article 9, rejecting unconstitutionality claim against depositors.
550/92
Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state authority.
485/91
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO Nº 384/92

ACÓRDÃO N.º 384/92

Processo n.º 486/91

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