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253/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidation decision.

Case Number 253/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court rejected the challenge to Article 9 of Decree-Law 154/91, ruling the norm constitutional. The lower court had declared the provision unconstitutional, prompting this appeal by the state. The court affirmed the tax regulation's validity and ordered the lower court to reform its decision accordingly.

Legislator headnote

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Art. 28.º da CRP; Art. 279.º do CPC: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality if the challenge lacks merit or procedural defects.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Error Decree-Law 154/91 Article 9 Challenge Judicial Reform Order Portuguese Constitution

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 279.º do CPC
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
495/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
553/92
Constitutional Court upholds tax law provision on joint liability, rejecting unconstitutionality claim.

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Full text

ACÓRDÃO Nº 391/92

ACÓRDÃO N.º 391/92

Processo n.º 253/92

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