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321/92 AI generated

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

Case Number 321/92
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 appealed a decision that had found the tax norm unconstitutional, arguing it violated legal principles. The court rejected the unconstitutionality claim, affirming the law's validity, and ordered the lower tribunal to reform its judgment accordingly.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the specific tax norm does not violate constitutional principles and remains valid despite conflicting lower court interpretations.

Keywords

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taxation constitutionality Portuguese tax law constitutional review public prosecution appeal legal validity

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld a tax law provision regarding VAT exemptions for specific goods.
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Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
226/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for non-residents' income.
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Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

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Full text

ACÓRDÃO N° 517/92

Processo n.º 321/92

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