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351/92 AI generated

Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

Case Number 351/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9(1) of Decree-Law 154/91 constitutional, rejecting the challenge that it violated the principle of equality. The Ministry of Finance argued the provision was necessary to prevent tax evasion by foreign entities, while the taxpayer claimed it discriminated against foreign companies compared to domestic ones. The court ruled that the measure was a proportionate and justified restriction on the right to equality in the exercise of economic activities.

Legislator headnote

AI generated

Art. 13(1) and Art. 13(2) of the Constitution; The prohibition of tax exemptions for foreign companies constitutes a justified restriction on the principle of equality, provided it pursues a legitimate aim and is proportionate.

Keywords

AI generated
tax equality foreign companies tax exemption constitutional challenge proportionality test discrimination fiscal sovereignty

Cited Legislation

AI generated
Art. 13(1) of the Constitution
Art. 13(2) of the Constitution
AI generated
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
244/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
454/92
Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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Full text

ACÓRDÃO N.º 490/92

Processo n.º 351/92

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 Recorrida A., S.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