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481/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

Case Number 481/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding tax matters. The Ministry of Public Prosecution argued the norm was unconstitutional, while the respondent company contested this assertion. The court decided to uphold the law, thereby revoking the lower tribunal's decision that had declared the provision invalid.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax provision constitutional, rejecting the argument that it violated fundamental rights or exceeded legislative competence.

Keywords

AI generated
Constitutional Review Tax Legislation Decree-Law Validity Ministry of Public Prosecution Article 9 Provisions

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Full text

ACÓRDÃO N.° 524/92

Processo n.º 481/92

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