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245/92 AI generated

Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Case Number 245/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles when the tax norm was examined in isolation or combined with its second paragraph. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 200.º da CRP; Art. 24.º da CRP: The Constitutional Court must declare a norm unconstitutional only if it violates fundamental rights or principles, and a norm is not unconstitutional merely because it restricts a right if the restriction is justified by the law's purpose and proportionate.

Keywords

AI generated
constitutional review tax legislation proportionality principle fundamental rights norm unconstitutionality

Cited Legislation

AI generated
Art. 200.º da CRP
Art. 24.º da CRP
AI generated
465/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N° 513/92

Processo n.º 245/92

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 recorrente 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