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133/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.

Case Number 133/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court declared the challenged tax provision constitutional but revoked the lower court's decision finding it invalid. The Caixa Geral de Depósitos challenged Article 9 of Decree-Law 154/91, arguing it violated constitutional principles. The court rejected the unconstitutionality claim, affirming the law's validity, yet mandated the lower tribunal to reform its judgment accordingly.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional without invalidating it, but must order the lower court to reform its decision based on the final constitutional assessment.

Keywords

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Constitutional Review Tax Law Validity Lower Court Reform Constitutional Norm Judicial Review Outcome

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
74/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
494/91
Portuguese Constitutional Court upholds tax law article 9 regarding VAT exemption for financial institutions.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 511/92

Processo n.º 133/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constituciona1:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrentes a Caixa Geral de Depósitos e recorridos A. e outros, 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