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482/91 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

Case Number 482/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9(1) of Decree-Law 154/91 constitutional and rejected the challenge to its validity. The lower court had found the norm unconstitutional, prompting this appeal by the state. The court affirmed the law's constitutionality and ordered the lower court to reform its decision accordingly.

Legislator headnote

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Art. 9.º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court held that the challenged tax provision does not violate constitutional principles and must be applied as valid law.

Keywords

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Constitutional Review Tax Law Validity Administrative Appeal Decree-Law 154/91 Constitutional Challenge

Cited Legislation

AI generated
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91, de 23 de Abril
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333/92
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
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Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.

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Full text

ACÓRDÃO N.º 455/92

Processo n.º 482/91

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 com 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