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353/92 AI generated

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

Case Number 353/92
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 tribunal's decision finding it invalid. The Ministry of Public Prosecution appealed a ruling that had struck down Article 9 of a specific tax decree. The court affirmed the law's validity, ordering the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court upheld the constitutionality of the tax norm while revoking the lower court's decision declaring it invalid.

Keywords

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Constitutional Review Tax Law Validity Lower Court Ruling Portuguese Constitution Judicial Reform Order

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
485/92
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional against public prosecution challenge.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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Full text

ACÓRDÃO N.º 491/92

Processo n.º 353/92

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., 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