Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
300/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 300/92
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 and revoked the lower court's decision finding it invalid. The Ministry of Public Prosecution and Caixa Geral de Depósitos appealed a ruling that had declared Article 9 of Decree-Law 154/91 unconstitutional. The court determined the norm did not violate constitutional principles and ordered the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 24.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality if the norm does not violate constitutional principles.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Ruling Constitutional Norm Judicial Reform Order

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 24.º da CRP
AI generated
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
253/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidation decision.
656/92
Constitutional court upholds tax deposit law article 9, rejecting public prosecution and deposit authority challenge.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO N.º 488/92

Processo n.º 300/92

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 e recorrido A., 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