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425/92 AI generated

Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

Case Number 425/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to Article 9 of Decree-Law 154/91, ruling it constitutional. The lower court had declared the provision unconstitutional, but the Constitutional Court found no violation of fundamental rights. Consequently, the lower court's decision was revoked and remanded for reform in accordance with the upheld law.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that the challenged tax provision does not violate the principle of equality or other constitutional guarantees when applied to the specific case.

Keywords

AI generated
Constitutional Review Tax Law Validity Principle of Equality Remand for Reform Fundamental Rights

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.
328/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
387/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
296/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO Nº 400/92

ACÓRDÃO N.º 400/92

Processo n.º 425/92

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