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457/92 AI generated

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

Case Number 457/92
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 law was valid, while the applicant sought its unconstitutionality. The court rejected the challenge based on the specific statutory text and ordered the lower decision to be reformed 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 must be applied as written.

Keywords

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Constitutional Review Tax Law Validity Public Prosecution Lower Court Reform Constitutional Principles

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
AI generated
273/09
Constitutional Court dismisses appeal due to mismatch between cited law and actual court decision grounds.
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
212/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
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Constitutional Court applies prior general invalidity ruling to declare specific administrative fee provisions unconstitutional.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

ACÓRDÃO N.º 523/92

Processo n.º 457/92

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