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256/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Case Number 256/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Tribunal Constitucional declared the challenged tax norm constitutional and revoked the lower court's ruling. The plaintiff argued the law violated constitutional principles, but the court found no infringement. Consequently, the decision was remanded to the lower tribunal for reform in accordance with the constitutional finding.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional without invalidating it, thereby upholding the lower court's application of the law while correcting procedural errors.

Keywords

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Constitutional Review Tax Norm Validity Lower Court Decision Constitutional Compliance Remand for Reform

Cited Legislation

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Art. 24.º da CRP
Art. 27.º da CRP
AI generated
482/92
Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
253/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidation decision.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.

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Full text

ACÓRDÃO N.º 461/92

Processo n.º 256/92

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