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437/92 AI generated

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

Case Number 437/92
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 tribunal's decision finding it unconstitutional. The lower court had invalidated Article 9 of Decree-Law 154/91 based on specific arguments regarding fiscal sovereignty and legal certainty. The court rejected these claims, affirming the legislature's authority to define tax bases and procedures within constitutional limits.

Legislator headnote

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Art. 28.º da CRP; Art. 103.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality if the initial finding lacks sufficient grounds or misinterprets the constitutional text.

Keywords

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Constitutional Review Tax Legislation Lower Court Error Fiscal Sovereignty Constitutional Norms Judicial Review Portuguese Law

Cited Legislation

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Art. 28.º da CRP
Art. 103.º da CRP
AI generated
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
495/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO Nº 401/92

ACÓRDÃO N.º 401/92

Processo n.º 437/92

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