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296/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.

Case Number 296/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, rejecting the challenge to its tax exemption provisions. The applicant argued the norm violated constitutional principles, but the court found no such defect in the text or its conjunction with other articles. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator headnote

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Art. 28.º da CRP; Art. 27.º da CRP: The Constitutional Court declared the challenged tax exemption norm constitutional, establishing that a norm is not unconstitutional merely because it grants specific benefits if it does not violate the fundamental principles of the Constitution.

Keywords

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Constitutional Review Tax Exemption Decree-Law 154/91 Article 9 Constitutional Admissibility

Cited Legislation

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Art. 28.º da CRP
Art. 27.º da CRP
AI generated
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
283/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

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Full text

ACÓRDÃO Nº 395/92

ACÓRDÃO N.º 395/92

Processo n.º 296/92

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