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265/92 AI generated

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

Case Number 265/92
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 provision constitutional and revoked the lower court's invalidation ruling. The Ministry of Public Prosecution argued the norm was valid, while the appellant sought its removal. The court rejected the unconstitutionality claim, affirming the law's validity and ordering the lower judgment to be reformed accordingly.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the challenged tax norm does not violate constitutional principles and remains in force, mandating the reversal of judicial decisions declaring it unconstitutional.

Keywords

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Portuguese Constitutional Court tax law constitutionality public prosecution appeal judicial review outcome legislative validity

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
AI generated
TC_19930274
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
485/92
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional against public prosecution challenge.
234/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.
216/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

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Full text

ACÓRDÃO N.° 514/92

Processo n.º 265/92

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 recorrido A., 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