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387/92 AI generated

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

Case Number 387/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional and ordered the lower court to reform its decision. The plaintiff argued the norm violated constitutional principles, but the court found no such infringement. Consequently, the lower court's ruling was revoked to align with the court's constitutional assessment.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 may declare a norm constitutional and simultaneously revoke the lower court's decision finding it unconstitutional.

Keywords

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Constitutional Review Tax Law Validity Lower Court Reform Constitutional Norm Judicial Review Process

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
488/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
482/91
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO Nº 399/92

ACÓRDÃO N.º 399/92

Processo n.º 387/92

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