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236/92 AI generated

Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

Case Number 236/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
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 constitutional principles, but the court found no such violation in the text or application of the decree. Consequently, the lower court's ruling was overturned to align with the court's determination of the law's validity.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, artigo 9.º; The Constitutional Court holds that a specific tax norm does not violate constitutional provisions and remains valid for application.

Keywords

AI generated
Constitutional Review Tax Law Validity Constitutional Challenge Lower Court Revocation Article 9 Decree

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
AI generated
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
437/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
482/92
Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.
433/92
Constitutional Court upholds tax law provision on tax evasion penalties as constitutional.

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Full text

ACÓRDÃO N.º 460/92

Processo n.º 236/92

2.ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de lª 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