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476/92 AI generated

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

Case Number 476/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, which prohibits tax exemptions for foreign companies. The Ministry of Public Prosecution challenged the law, arguing it violated constitutional principles regarding equality and the right to economic activity. The court ruled that the restriction is a legitimate measure to protect the national tax base and maintain fiscal sovereignty.

Legislator headnote

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Art. 9.º do Decreto-Lei n.º 154/91; The prohibition of tax exemptions for foreign companies does not violate constitutional principles of equality or the right to economic activity, as it serves the legitimate aim of protecting the national tax base.

Keywords

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tax exemption prohibition foreign companies constitutional equality fiscal sovereignty Portuguese tax law national tax base economic activity rights

Cited Legislation

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Art. 9.º do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
288/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
427/92
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.

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Full text

ACÓRDÃO N° 497/92

Processo n.º 476/92

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