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427/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority. The court dismisses the challenge to the specific tax provision. The decision confirms the law's validity despite the taxpayer's arguments. The court rejects the constitutional challenge to the tax provision. The court rules the tax law is constitutional and valid. The court affirms the tax authority's right to enforce the law. The court upholds the tax law against the constitutional challenge. The court finds the tax provision does not violate constitutional rights. The court dismisses the unconstitutionality claim against the tax law.

Case Number 427/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the unconstitutionality challenge against Article 9 of Decree-Law 154/91, which governs tax collection procedures. The Ministry of Finance argued the provision was necessary for effective tax administration, while the taxpayer contended it violated constitutional principles. The court ruled that the norm does not infringe fundamental rights and therefore upheld its validity, ordering the lower court to reform its decision accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court holds that a tax collection provision does not violate constitutional rights when it serves the legitimate aim of fiscal administration without disproportionate interference.

Keywords

AI generated
tax collection procedure constitutional challenge fiscal administration proportionality principle tax authority power constitutional review decreto-lei validity

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 28.º da CRP
AI generated
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
288/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
552/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision on appeal.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
660/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 494/92

Processo n.º 427/92

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 recorridos 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