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294/92 AI generated

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

Case Number 294/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court of Portugal declared Article 9(1) of Decree-Law 154/91 constitutional and rejected the challenge to its validity. The lower court had previously found the norm unconstitutional, prompting this appeal by the state. The court affirmed the tax provision's constitutionality and ordered the lower court to reform its decision accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court upheld the constitutionality of a specific tax regulation, rejecting the argument that it violated fundamental rights or principles.

Keywords

AI generated
Constitutional Review Tax Law Validity Decree-Law 154/91 Constitutional Challenge Portuguese Tax System

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
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.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO Nº 394/92

ACÓRDÃO N.º 394/92

Processo n.º 294/92

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