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374/92 AI generated

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

Case Number 374/92
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 by a foreign-owned company. The court found no violation of constitutional principles regarding equality or property rights. Consequently, the lower court's decision to invalidate the tax exemption was revoked.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The prohibition of tax exemptions for foreign-owned companies does not violate constitutional guarantees of equality or protection of property.

Keywords

AI generated
foreign investment tax exemption constitutional challenge equality before law property rights Decree-Law 154/91 Portuguese tax law

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO N.º 492/92

Processo n.º 374/92

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 a Caixa Geral de Depósitos e Ministério Público e recorrida 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