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220/92 AI generated

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

Case Number 220/92
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 unconstitutional. The plaintiff argued the law violated property rights, but the court found no infringement upon review. Consequently, the lower court's judgment was overturned to align with the constitutional finding.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court held that the specific tax norm does not violate constitutional property guarantees and therefore remains valid, overturning the lower court's declaration of unconstitutionality.

Keywords

AI generated
Constitutional Review Tax Law Validity Property Rights Lower Court Error Portuguese Constitution

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
255/92
Constitutional court upheld tax law article 9, rejecting challenge to its constitutionality.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
325/93
Constitutional court upheld tax law provision regarding administrative fines and revoked lower court decision.

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Full text

ACÓRDÃO Nº 389/92

ACÓRDÃO N.º 389/92

Processo n.º 220/92

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