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211/92 AI generated

Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

Case Number 211/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, which prohibits tax exemptions for foreign companies. The Ministry of Public Prosecution challenged the law, arguing it violated constitutional principles regarding equal treatment and the right to economic activity. The court rejected these claims, ruling that the legislative restriction does not infringe upon fundamental rights or constitute an unjustified discrimination against foreign entities.

Legislator headnote

AI generated

Art. 13.º da CRP; Art. 13.º da CRP: The prohibition of tax exemptions for foreign companies does not violate constitutional principles of equal treatment or the right to economic activity.

Keywords

AI generated
tax exemption prohibition foreign companies constitutional equality economic activity rights Portuguese tax law discrimination analysis fiscal neutrality

Cited Legislation

AI generated
Art. 13.º da CRP
AI generated
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
288/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
342/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 482/92

Processo n.º 211/92

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 o Ministério Público e recorrida 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

Fernando Alves Correia

Luís Nunes de Almeida

Messias Bento

Bravo Serra

Mário de Brito

José de Sousa e Brito

José Manuel Cardoso da Costa