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218/92 AI generated

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

Case Number 218/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the constitutional challenge to Article 9 of Decree-Law 154/91 inadmissible, rejecting the argument that it violated the principle of equality. The court found that the distinction between domestic and foreign companies was justified by the need to protect the national tax base and ensure fiscal sovereignty. Consequently, the lower court's decision declaring the norm unconstitutional was revoked, and the law remains in force.

Legislator headnote

AI generated

Art. 13.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The principle of equality does not preclude the legislature from establishing different tax regimes for domestic and foreign companies to safeguard national fiscal interests.

Keywords

AI generated
tax equality principle foreign company taxation fiscal sovereignty constitutional challenge Portuguese tax law

Cited Legislation

AI generated
Art. 13.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
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Constitutional Court upholds law provision regarding administrative detention limits as constitutional.
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N° 483/92

Processo n.º 218/92

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos de Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente O Ministério Público e Recorrido 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