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483/91 AI generated

Constitutional court upholds tax law article 9, rejecting challenge by bank against fiscal measures.

Case Number 483/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge filed by Caixa Geral de Depósitos against specific tax provisions. The bank argued the norms were unconstitutional, but the court found no violation of constitutional rights. Consequently, the challenged tax law articles were declared constitutional and the lower court's decision was revoked.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax provisions constitutional, rejecting the taxpayer's claim of unconstitutionality.

Keywords

AI generated
taxation constitutionality fiscal measures review bank taxpayer rights constitutional challenge fiscal legislation validity

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.
TC_19930033
Constitutional court upholds deposit law article 9, revoking lower court's unconstitutionality finding.

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Full text

ACÓRDÃO N° 479/92

Processo n.º 483/91

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente a Caixa Geral de Depósitos e recorridos A. -, Lda. e outros, 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

Fernando Alves Correia

Luís Nunes de Almeida

Messias Bento

Bravo Serra

Mário de Brito

José de Sousa e Brito

José Manuel Cardoso da Costa