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282/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Case Number 282/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court determined that the specific tax provisions were not unconstitutional when examined in isolation or combined with the second paragraph of the same article. Consequently, the lower court's decision declaring the law invalid was revoked and remanded for reform.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court does not declare a norm unconstitutional if the challenged provision, when read in conjunction with other parts of the same article, does not violate constitutional principles.

Keywords

AI generated
Constitutional Review Tax Law Validity Article 9 Decree-Law Procedural Remand Ministry of Public Prosecution

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
524/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

ACÓRDÃO N.º 487/92

Processo n.º 282/92

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 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