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261/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.

Case Number 261/92
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 provision constitutional but revoked the lower court's decision to strike it down. The Ministry of Public Prosecution argued the norm violated constitutional principles, while the technical study office sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's validity, yet mandated the lower tribunal to reform its ruling to align with this constitutional finding.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional without invalidating it, thereby preserving its legal force while correcting procedural errors in lower court decisions regarding its constitutionality.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Reform Ministry of Public Prosecution Technical Study Office

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
177/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
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Portuguese Constitutional Court upheld a tax law provision regarding VAT exemptions for specific goods.
523/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
321/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
346/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

ACÓRDÃO N.º 486/92

Processo n.º 261/92

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 Recorridos Gabinete de estudos Técnicos 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