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517/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.

Case Number 517/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the challenge to Article 9 of Decree-Law 154/91, which governs tax exemptions. The applicant argued the norm violated constitutional principles, but the court found no such defect. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the law remains valid.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 101.º da CRP: The Constitutional Court declared the challenged tax exemption norm constitutional, rejecting the claim that it violated the principle of equality or other constitutional guarantees.

Keywords

AI generated
tax exemption constitutionality Decree-Law 154/91 Constitutional equality principle tax law review Portuguese Constitutional Court fiscal immunity constitutional challenge

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 101.º da CRP
AI generated
534/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
806/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
11789/15
Court dismisses execution of annulment judgment when administrative act is renewed to cure original defect.
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.
25/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.

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Full text

ACÓRDÃO N.º 470/92

Processo n.º 517/92

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