Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
129/92 AI generated

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

Case Number 129/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge filed by Caixa Geral de Depósitos against specific provisions of a tax decree. The bank argued the norms violated constitutional principles, but the court found no such infringement. Consequently, the court upheld the law's constitutionality and revoked the lower tribunal's decision declaring it invalid.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court ruled that the challenged tax provisions do not violate constitutional rights and remain valid and enforceable.

Keywords

AI generated
Constitutional challenge Tax law validity Fiscal regulation Banking sector Constitutional review

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
AI generated
494/91
Portuguese Constitutional Court upholds tax law article 9 regarding VAT exemption for financial institutions.
18/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
485/91
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO N° 481/92

Processo n.º 129/92

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