Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
326/92 AI generated

Constitutional court upholds tax law provision on tax evasion penalties as constitutional.

Case Number 326/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91 regarding tax evasion penalties. The applicant challenged the norm before the Tax Court, arguing it violated constitutional principles, but the court found no such violation. Consequently, the court revoked the lower court's decision declaring the law unconstitutional and ordered its reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The provision establishing penalties for tax evasion does not violate the constitutional principle of legal certainty or the right to a fair trial.

Keywords

AI generated
tax evasion penalties constitutional review legal certainty fair trial rights Decree-Law 154/91 Constitutional Court fiscal sanctions

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
546/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
244/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
220/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
255/92
Constitutional court upheld tax law article 9, rejecting challenge to its constitutionality.
482/91
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO Nº 397/92

ACÓRDÃO N.º 397/92

Processo n.º 326/92

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