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474/92 AI generated

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

Case Number 474/92
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 despite arguments regarding tax burden. The lower court had declared the norm unconstitutional, but the Constitutional Court reversed this decision to maintain the law's validity. Consequently, the lower court's ruling was revoked and ordered to be reformated in accordance with the court's finding of constitutionality.

Legislator headnote

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Art. 9.º do Decreto-Lei n.º 154/91; The Constitutional Court established that the challenged tax provision does not violate constitutional principles and remains valid against judicial declarations of unconstitutionality.

Keywords

AI generated
Constitutional Review Tax Law Validity Judicial Unconstitutionality Decree-Law 154/91 Article 9 Analysis Constitutional Court Ruling Tax Burden Principles

Cited Legislation

AI generated
Art. 9.º do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
486/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
284/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
305/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO Nº 402/92

ACÓRDÃO N.º 402/92

Processo n.º 474/92

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