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462/92 AI generated

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

Case Number 462/92
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 ordered the lower court to reform its ruling. The Public Prosecutor argued the norm was invalid, while the company contested the tax assessment based on that article. The court rejected the unconstitutionality claim, affirming the law's validity and mandating the administrative decision be corrected accordingly.

Legislator headnote

AI generated

Art. 9.º n.º 1 of D.L. 154/91; The Constitutional Court holds that the challenged tax norm is not unconstitutional and must be applied as written.

Keywords

AI generated
taxation constitutionality public prosecutor appeal administrative reform legal validity constitutional review

Cited Legislation

AI generated
Art. 9.º n.º 1 of D.L. 154/91
AI generated
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
487/92
Portuguese Constitutional Court upheld tax law constitutionality, rejecting challenge to Article 9 of Decree-Law 154/91.

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Full text

ACÓRDÃO N° 474/92

Processo n.º 462/92

2ª Secção

Relator: Conselheiro Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente o MINISTÉRIO PÚBLICO e recorrido A., LDA, 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, 10 de Dezembro de 1992

Messias Bento

Bravo Serra

Alves Correia

Luís Nunes de Almeida

Mário de Brito

José de Sousa e Brito

José Manuel Cardoso da Costa