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254/92 AI generated

Constitutional court upholds tax law article 9 prohibiting interest deduction for non-resident bank loans.

Case Number 254/92
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 restricts interest deductions for loans from non-resident banks. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the norm, arguing it violated constitutional principles regarding tax neutrality and equal treatment. The court rejected these claims, ruling that the restriction serves a legitimate fiscal purpose and does not constitute an unjustified discrimination against taxpayers.

Legislator headnote

AI generated

Art. 13.º, n.º 2 da CRP; Art. 24.º da CRP: The restriction on deducting interest from loans granted by non-resident banks is constitutional as it pursues a legitimate fiscal objective without violating the principle of equality.

Keywords

AI generated
tax deduction interest non-resident bank loans constitutional equality fiscal neutrality Portuguese tax law public prosecution appeal debt service deduction

Cited Legislation

AI generated
Art. 13.º, n.º 2 da CRP
Art. 24.º da CRP
AI generated
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.
496/91
Constitutional Court upholds tax law provision regarding deposit accounts and revokes lower court decision.
483/91
Constitutional court upholds tax law article 9, rejecting challenge by bank against fiscal measures.

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Full text

ACÓRDÃO N.º 485/92

Processo n.º 254/92

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 recorrentes O Ministério Público e Caixa Geral de Depósitos Recorridos 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