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290/92 AI generated

Constitutional court upholds tax law provision on tax evasion penalties as constitutional.

Case Number 290/92
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 plaintiff argued the penalty clause violated constitutional principles, while the state maintained its validity under existing fiscal laws. The court rejected the unconstitutionality claim, affirming the law's compliance with the constitution.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the specified tax evasion penalty provision does not violate constitutional guarantees and remains valid.

Keywords

AI generated
tax evasion penalties constitutional review fiscal legislation unconstitutionality challenge tax administration law

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
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576/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
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00060/15.0BEMDL
Portuguese tax court annuls first-instance judgment for insufficient factual findings and lack of witness testimony records.

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Full text

ACÓRDÃO N.º 463/92

Processo n.º 290/92

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