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284/92 AI generated

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

Case Number 284/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
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 lower court had declared the norm unconstitutional, prompting this appeal by the state. The court determined the provision did not violate fundamental rights and ordered the lower court to reform its decision.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court established that the challenged tax collection norm does not infringe upon the principles of legal certainty or the right to a fair trial.

Keywords

AI generated
Constitutional Review Tax Collection Procedures Legal Certainty Administrative Law Constitutional Admissibility

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
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Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
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Constitutional court upholds tax law provision on tax evasion penalties as constitutional.
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Constitutional court upholds tax law provision on tax evasion penalties 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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Full text

ACÓRDÃO Nº 393/92

ACÓRDÃO N.º 393/92

Processo n.º 284/92

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