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617/92 AI generated

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

Case Number 617/92
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 even when combined with its second paragraph. The lower court had declared the norm unconstitutional, prompting this appeal by the state. The Court affirmed the law's validity, thereby overturning the previous decision and ordering its reform.

Legislator headnote

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Art. 9.º do Decreto-Lei n.º 154/91; The Constitutional Court established that a tax norm is not unconstitutional merely because it is read in conjunction with another paragraph of the same article, provided the combined interpretation does not violate fundamental rights.

Keywords

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Constitutional Review Tax Law Validity Article 9 Interpretation Decree-Law 154/91 Lower Court Error Constitutional Appeal Norm Conjunction

Cited Legislation

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Art. 9.º do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
437/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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.
482/92
Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.

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Full text

ACÓRDÃO Nº 405/92

ACÓRDÃO N.º 405/92

Processo n.º 617/92

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