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538/92 AI generated

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

Case Number 538/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court of Portugal declared the challenged tax provision constitutional and revoked the lower court's decision declaring it unconstitutional. The Ministry of Public Prosecution argued the norm was valid, while the appellant company sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's validity and ordering the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court upheld the constitutionality of the challenged tax norm, rejecting the argument that it violated fundamental rights or exceeded legislative competence.

Keywords

AI generated
Constitutional Review Tax Law Validity Unconstitutionality Claim Legislative Competence Portuguese Constitutional Court

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
334/93
Portuguese Constitutional Court upheld tax law article 9(1) as constitutional and revoked lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 476/92

Processo n.º 538/92

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.,EMPRESA INDUSTRIAL DE CONFECÇÕES, 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