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433/92 AI generated

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

Case Number 433/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91 regarding tax evasion penalties. The applicant challenged the norm before the Constitutional Tribunal, arguing it violated constitutional principles. The court rejected the claim, ruling the provision does not infringe fundamental rights.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Court holds that the penalty provision for tax evasion is constitutional and does not violate the principle of legal certainty or equality before the law.

Keywords

AI generated
tax evasion penalties constitutional review legal certainty equality before law Decree-Law 154/91 Constitutional Tribunal fiscal sanctions

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
294/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

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Full text

ACÓRDÃO N.º 467/92

Processo n.º 433/92

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