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322/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 322/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's decision finding it unconstitutional. The applicant argued the norm violated property rights, but the court found no infringement upon review. Consequently, the lower court's judgment was overturned to align with the constitutional assessment.

Legislator headnote

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Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a tax norm does not violate constitutional property rights when it does not impose an excessive burden or arbitrary deprivation.

Keywords

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Constitutional Review Tax Law Validity Property Rights Constitutional Norm Judicial Review Outcome

Cited Legislation

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Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO Nº 396/92

ACÓRDÃO N.º 396/92

Processo n.º 322/92

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