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255/92 AI generated

Constitutional court upheld tax law article 9, rejecting challenge to its constitutionality.

Case Number 255/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding tax collection procedures. The applicant argued the norm violated constitutional principles, but the court found no infringement. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator headnote

AI generated

Art. 24.º da CR; Art. 27.º da CR: The Constitutional Court holds that a specific tax collection norm does not violate constitutional guarantees when it does not impair the essence of property rights or equal treatment.

Keywords

AI generated
constitutional challenge tax collection law property rights protection decreto-lei constitutionality fiscal procedure norms

Cited Legislation

AI generated
Art. 24.º da CR
Art. 27.º da CR
AI generated
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
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.

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Full text

ACÓRDÃO Nº 392/92

ACÓRDÃO N.º 392/92

Processo n.º 255/92

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