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25/92 AI generated

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

Case Number 25/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding tax collection procedures. The applicant argued the norm violated constitutional principles, but the court found no infringement. Consequently, the court declared the norm constitutional and revoked the lower tribunal's decision finding it unconstitutional.

Legislator headnote

AI generated

Art. 28.º da CR; Art. 9.º do D.L. n.º 154/91: The Constitutional Court holds that a specific tax collection norm does not violate constitutional guarantees when it does not impair the essence of protected rights or exceed legislative competence.

Keywords

AI generated
constitutional challenge tax collection law decreto-lei constitutionality tribunal constitucional fiscal procedure rights

Cited Legislation

AI generated
Art. 28.º da CR
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
458/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
474/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
517/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
546/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
284/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

ACÓRDÃO N.º 458/92

Processo n.º 25/92

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, 02 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida