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217/92 AI generated

Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

Case Number 217/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the constitutional challenge against Article 9 of Decree-Law 154/91 inadmissible, rejecting the claim that it violated the principle of equality. The challengers argued that exempting foreign companies from certain taxes while taxing domestic ones created an unjustified disparity. The court ruled that the legislature possesses broad discretion to define tax policy and that the distinction between domestic and foreign entities does not constitute an unconstitutional discrimination.

Legislator headnote

AI generated

Art. 13.º da CRP; Art. 2.º da Lei n.º 24/91: The legislature may establish differentiated tax regimes based on the nationality of the taxpayer without violating the principle of equality before the law.

Keywords

AI generated
tax equality principle foreign company taxation constitutional challenge legislative discretion Portuguese tax law discrimination analysis fiscal sovereignty

Cited Legislation

AI generated
Art. 13.º da CRP
Art. 2.º da Lei n.º 24/91
AI generated
433/92
Constitutional Court upholds tax law provision on tax evasion penalties as constitutional.
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
294/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
216/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

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Full text

ACÓRDÃO N.º 459/92

Processo n.º 217/92

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