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464/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

Case Number 464/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding tax penalties. The Ministry of Public Prosecution argued the norm was invalid, while the defendant company contested the specific application of the penalty rules. The court decided to uphold the law, ruling that the provisions do not violate constitutional principles and ordering the lower tribunal to reform its decision accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the challenged tax penalty provisions do not violate constitutional rights and remain valid and applicable.

Keywords

AI generated
Constitutional Review Tax Penalty Provisions Decree-Law Validity Ministry of Public Prosecution Constitutional Principles

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
342/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
278/92
Constitutional Court upholds tax law article 9, rejecting challenge to its constitutionality.

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Full text

ACÓRDÃO N.° 496/92

Processo n.º 464/92

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2'ª 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