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348/92 AI generated

Constitutional Court upholds tax law provision while ordering lower court to reform its decision.

Case Number 348/92
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 norm constitutional and revoked the lower court's ruling. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the constitutionality of Article 9 of Decree-Law 154/91. The court found the provision valid on its own or combined with its second paragraph, mandating the reform of the appealed decision.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional and order the lower court to reform its decision if the norm is not found to be unconstitutional.

Keywords

AI generated
Constitutional Review Tax Norm Validity Lower Court Reform Ministry of Public Prosecution Decree-Law 154/91 Article 9 Provision Constitutional Admissibility

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
296/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
327/92
Portuguese Constitutional Court upheld a tax law provision regarding marital property division in divorce proceedings.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.

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Full text

ACÓRDÃO N.º 489/92

Processo n.º 348/92

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 recorridos A. e outra, 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