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552/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision on appeal.

Case Number 552/92
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 court's invalidation ruling. The Ministry of Public Prosecution and Caixa Geral de Depósitos appealed a decision that had found the law unconstitutional. The court rejected the unconstitutionality claim, ordering the lower tribunal to reform its judgment in accordance with the upheld legal norm.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court holds that a specific tax regulation does not violate constitutional principles and must be applied, requiring lower courts to disregard prior findings of unconstitutionality.

Keywords

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taxation constitutionality lower court review public prosecution appeal legal norm validity constitutional appeal procedure

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
AI generated
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
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.
350/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.
391/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.

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Full text

ACÓRDÃO N.° 499/92

Processo n.º 552/92

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 o Ministério Público e Caixa Geral de Depósitos e recorridos A. e outra, 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