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656/92 AI generated

Constitutional court upholds tax deposit law article 9, rejecting public prosecution and deposit authority challenge.

Case Number 656/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court rejected the constitutional challenge filed by the Public Prosecution Service and the General Deposit Authority against Article 9 of Decree-Law 154/91. The court determined that the challenged norm did not violate constitutional principles when examined in isolation or combined with its second paragraph. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator headnote

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Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and such a declaration requires a specific finding of incompatibility rather than a mere procedural objection.

Keywords

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Constitutional challenge Tax deposit law Public prosecution service General Deposit Authority Article 9 Decree-Law Constitutional incompatibility Judicial review

Cited Legislation

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Art. 24.º da CRP
Art. 28.º da CRP
AI generated
TC_19930195
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
300/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
553/92
Constitutional Court upholds tax law provision on joint liability, rejecting unconstitutionality claim.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N° 478/92

Processo n.º 656/92

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 o MINISTÉRIO PÚBLICO e a CAIXA GERAL DE DEPÓSITOS e A. E MULHER E OUTRA, 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