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338/92 AI generated

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

Case Number 338/92
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 to strike it down. The Ministry of Public Prosecution argued the norm violated constitutional principles, while the company A., Lda. sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's validity, yet mandated the lower tribunal to reform its ruling to align with this constitutional determination.

Legislator headnote

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Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court holds that a specific tax norm does not violate constitutional principles and remains valid, requiring lower courts to reform decisions declaring such norms unconstitutional.

Keywords

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Portuguese Constitutional Court tax law constitutionality lower court reform public prosecution appeal legal provision validity

Cited Legislation

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Decreto-Lei n.º 154/91, de 23 de Abril, art. 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 tax deposit law constitutionality while revoking lower court ruling.
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Constitutional court upholds tax law provision while ordering lower court to reform judgment accordingly.

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Full text

ACÓRDÃO N.° 519/92

Processo n.º 338/92

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