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504/91 AI generated

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

Case Number 504/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the tax norm constitutional but revoked the lower court's decision regarding the taxpayer's liability. The Court found the specific article of the tax decree did not violate constitutional principles when applied to the case facts. Consequently, the lower court judgment was remanded for reform in accordance with the new constitutional assessment.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The specific tax provision is constitutional and does not infringe fundamental rights, requiring the lower court to reform its ruling on the taxpayer's liability.

Keywords

AI generated
Constitutional Review Tax Liability Constitutional Norm Remand for Reform Tax Decree Validity

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
AI generated
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
473/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.

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Full text

ACÓRDÃO N° 509/92

Processo n.º 504/91

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

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 o Ministério Público e recorrida 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

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa