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473/91 AI generated

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

Case Number 473/91
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 revoked the lower court's decision finding it unconstitutional. The applicant argued the norm violated property rights, but the court found no infringement upon review. Consequently, the lower court's judgment was set aside and remanded for reform in accordance with the constitutional ruling.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a specific tax norm does not violate constitutional property rights when applied to the facts presented, thereby validating the legislation against the challenge.

Keywords

AI generated
Constitutional Review Tax Law Validity Property Rights Constitutional Challenge Remand for Reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
387/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
333/92
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.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
424/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

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Full text

ACORDÃO N.º 454/92

Processo n.º 473/91

2.ª Secção

Relator: Conselheiro Sousa e Brito

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 coi o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 2 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida