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550/92 AI generated

Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state authority.

Case Number 550/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to Article 9 of the Deposit Law, ruling it constitutional. Recurrents, the General Deposit Box and Public Prosecution, argued the norm violated rights, while the respondent company contested this interpretation. The court decided to uphold the law and revoke the lower tribunal's decision finding it unconstitutional.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the provision regulating tax deposits does not violate constitutional principles and remains valid.

Keywords

AI generated
Constitutional Review Tax Deposits Administrative Law State Authority Legal Validity

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
AI generated
298/92
Portuguese Constitutional Court upheld the constitutionality of a deposit law article regarding state liability rules.
580/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
254/92
Constitutional court upholds tax law article 9 prohibiting interest deduction for non-resident bank loans.
660/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
18/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 477/92

Processo n.º 550/92

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 recorrentes a CAIXA GERAL DE DEPÓSITOS e 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