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619/92 AI generated

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

Case Number 619/92
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 case involved the Caixa Geral de Depósitos and the Public Prosecutor challenging Article 9 of a 1991 tax decree. The court rejected the unconstitutionality claim, ordering the lower tribunal to reform its decision in accordance with the upheld law.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 279.º do CPL: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality, thereby ordering the reform of the contested judgment.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Reform Constitutional Admissibility Judicial Review Power

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 279.º do CPL
AI generated
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
483/91
Constitutional court upholds tax law article 9, rejecting challenge by bank against fiscal measures.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
TC_19930195
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 501/92

Processo n.º 619/92

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 recorrido A., 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