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328/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Case Number 328/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional 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 rejected this claim based on the text of the law. Consequently, the lower court's ruling was overturned to align with the court's finding of constitutionality.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles, thereby upholding the validity of the challenged legislation.

Keywords

AI generated
Constitutional Review Tax Legislation Fundamental Rights Constitutional Validity Judicial Review Portuguese Law Constitutional Court

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
495/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 464/92

Processo n.º 328/92

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