Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
139/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Case Number 139/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional and ordered the lower court to revoke its decision. The applicant argued the norm violated constitutional principles, but the court found no such violation. Consequently, the court rejected the unconstitutionality claim and mandated the reform of the lower court's ruling.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific tax norm does not violate constitutional principles and remains valid.

Keywords

AI generated
Constitutional Review Tax Law Validity Unconstitutionality Claim Portuguese Constitution Lower Court Reform

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
433/92
Constitutional Court upholds tax law provision on tax evasion penalties as constitutional.
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
74/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO Nº 386/92

ACÓRDÃO N.º 386/92

Processo n.º 139/92

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, 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