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341/92 AI generated

Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.

Case Number 341/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
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 applicant argued the norm violated fundamental rights, but the Court found no such infringement. Consequently, the Court upheld the law and revoked the lower tribunal's decision declaring it unconstitutional.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and in this instance, the challenged tax provision was found not to infringe upon the applicant's constitutional guarantees.

Keywords

AI generated
Constitutional Review Tax Law Validity Fundamental Rights Decree-Law 154/91 Article 9 Challenge Constitutional Admissibility Judicial Review

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 28.º da CRP
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.
294/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

ACÓRDÃO Nº 398/92

ACÓRDÃO N.º 398/92

Processo n.º 341/92

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