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74/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 74/92
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 decision finding it invalid. The case involved a dispute between the Caixa Geral de Depósitos and taxpayers regarding Article 9 of a specific decree-law. The court ruled that the norm did not violate constitutional principles, thereby overturning the previous judicial determination of unconstitutionality.

Legislator headnote

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Art. 28.º da CRP; Art. 24.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision finding it unconstitutional if the norm does not violate fundamental rights or principles.

Keywords

AI generated
Constitutional Review Tax Norm Validity Lower Court Decision Fundamental Rights Portuguese Constitution

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 24.º da CRP
AI generated
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N° 510/92

Processo n.º 74/92

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 recorridos A. e mulher, 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