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484/91 AI generated

Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.

Case Number 484/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the constitutional challenge to Article 9 of Decree-Law 154/91 regarding tax liability. The applicant argued the provision was unconstitutional, but the court found no violation of fundamental rights. Consequently, the challenged norm was declared constitutional and the lower court's decision was revoked.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court declared the challenged tax provision constitutional, establishing that the provision does not violate fundamental rights or principles of the Constitution.

Keywords

AI generated
Constitutional challenge Tax liability provision Fundamental rights Constitutional review Decree-Law 154/91 Article 9 Constitutional Court

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 28.º da CRP
AI generated
428/92
Constitutional Court upholds tax law provision on tax evasion penalties while revoking lower court decision.
181/92
Constitutional court upholds tax law provision while revoking lower court's invalidity declaration.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
TC_19930274
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

ACÓRDÃO N.º456/92

Processo n.º 484/91

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