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333/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 333/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower tribunal's decision finding it invalid. The applicant argued the norm violated constitutional principles, but the court found no such defect in the statutory text. Consequently, the lower court's judgment was overturned to align with the court's affirmation of the law's validity.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality if the norm does not violate the cited constitutional articles.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Error Norm Constitutionality Judicial Review Power

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
387/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
488/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
296/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO N.º 465/92

Processo n.º 333/92

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