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389/92 AI generated

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

Case Number 389/92
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 unconstitutional. Recurrents included the Caixa Geral de Depósitos and the Public Prosecutor, while the appellants argued the norm violated constitutional principles. The court rejected the unconstitutionality claim, ordering the lower court to reform its judgment in accordance with the established legal validity.

Legislator headnote

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Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the specific tax norm does not violate constitutional provisions and remains valid for application.

Keywords

AI generated
Portuguese Constitutional Law Tax Norm Constitutionality Lower Court Decision Revocation Constitutional Recourse Procedure Art. 9.º Decreto-Lei 154/91

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
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Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
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Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
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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.
TC_19920541
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional while revoking lower court decision.

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Full text

ACÓRDÃO N.º 493/92

Processo n.º 389/92

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 recorridos A. e outros, 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