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658/92 AI generated

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

Case Number 658/92
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 norm constitutional and revoked the lower court's ruling. The Ministry of Public Prosecution sought unconstitutionality, while the company Sardogricola defended the law's validity. The court rejected the challenge, affirming the statute's compliance with the Constitution.

Legislator headnote

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Art. 28.º da CRP; Art. 243.º da CRP: The Constitutional Court may declare a norm constitutional and revoke lower court decisions that found it unconstitutional.

Keywords

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Constitutional Review Tax Norm Validity Lower Court Revocation Public Prosecution Appeal Constitutional Compliance

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 243.º da CRP
AI generated
342/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
211/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
522/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by Ministry of Public Prosecution.
391/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 502/92

Processo n.º 658/92

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 Sardogricola - Soc. 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