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394/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.

Case Number 394/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax exemption norm constitutional and revoked the lower court's decision finding it invalid. The case involved the Caixa Geral de Depósitos and the Public Prosecutor challenging Article 9 of a 1991 decree-law that granted tax benefits. The court rejected the unconstitutionality claim, ruling that the norm did not violate the Constitution.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 103.º da CRP: The Constitutional Court holds that a specific tax exemption norm does not violate constitutional principles and remains valid.

Keywords

AI generated
tax exemption constitutionality Portuguese tax law Constitutional review fiscal immunity public entity benefits

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 103.º da CRP
AI generated
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
389/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
616/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 521/92

Processo n.º 394/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2ª Secção do Tribuna1 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. e marido, 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