Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
482/92 AI generated

Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.

Case Number 482/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the tax evasion penalty provision constitutional and revoked the lower court's ruling. The appellant challenged Article 9 of Decree-Law 154/91, arguing it violated constitutional principles regarding criminal liability. The court rejected the claim, finding the statutory penalty compatible with the Constitution, and ordered the lower tribunal to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court holds that specific tax evasion penalties do not violate constitutional guarantees of criminal liability when proportionate and clearly defined by law.

Keywords

AI generated
tax evasion penalties constitutional review criminal liability proportionality principle Decree-Law 154/91 Article 9 lower court reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
488/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO N.º 469/92

Processo n.º 482/92

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