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496/91 AI generated

Constitutional Court upholds tax law provision regarding deposit accounts and revokes lower court decision.

Case Number 496/91
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 norm constitutional and revoked the lower court's decision finding it unconstitutional. The plaintiff, Caixa Geral de Depósitos, argued the provision violated property rights, while the defendant maintained its validity. The court rejected the unconstitutionality claim, affirming the law's compatibility with the Constitution.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court holds that the specific tax provision does not violate constitutional property rights when applied to deposit accounts.

Keywords

AI generated
constitutional review tax law validity property rights protection deposit accounts regulation lower court revocation

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
254/92
Constitutional court upholds tax law article 9 prohibiting interest deduction for non-resident bank loans.
550/92
Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state authority.
486/91
Portuguese Constitutional Court upheld tax deposit law constitutionality and revoked lower court ruling.
298/92
Portuguese Constitutional Court upheld the constitutionality of a deposit law article regarding state liability rules.
182/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 480/92

Processo n.º 496/91

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 recorrido A. 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