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219/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 219/92
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 provision constitutional and revoked the lower tribunal's decision finding it invalid. The applicant argued the law violated property rights, but the court found no infringement upon review. Consequently, the lower court was ordered to reform its judgment in accordance with the court's ruling on constitutionality.

Legislator headnote

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Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a specific tax norm does not violate constitutional property rights when applied to the facts presented.

Keywords

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Constitutional Review Tax Law Validity Property Rights Lower Court Revocation Portuguese Constitution

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
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519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.
523/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
321/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
346/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

ACÓRDÃO Nº 388/92

ACÓRDÃO N.º 388/92

Processo n.º 219/92

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