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277/92 AI generated

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

Case Number 277/92
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 ruling of unconstitutionality. The case involved a dispute between financial institutions and taxpayers regarding specific tax regulations. The court determined that the law did not violate constitutional principles, thereby overturning the previous judicial finding.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional even if a lower court found it unconstitutional, provided the norm does not infringe fundamental rights or principles.

Keywords

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Constitutional Review Tax Law Validity Lower Court Error Fundamental Rights Judicial Review Power

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
334/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.
269/92
Constitutional court upholds tax law article 9, rejecting challenge by bank and prosecutor.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
504/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision on tax liability.

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Full text

ACÓRDÃO N.° 515/92

Processo n.º 277/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2.ª 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 recorridos A., Lda. 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