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180/82 AI generated

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

Case Number 180/82
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's unconstitutionality ruling. The applicant argued the norm violated constitutional principles, while the state maintained its validity. The court rejected the claim, affirming the law's constitutionality and ordering the lower tribunal to reform its judgment accordingly.

Legislator headnote

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Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision finding it unconstitutional if the challenge fails.

Keywords

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

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
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.
294/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

ACÓRDÃO Nº 387/92

ACÓRDÃO N.º 387/92

Processo n.º 180/82

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