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516/92 AI generated

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

Case Number 516/92
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 norm constitutional and revoked the lower court's ruling. The Ministry of Public Prosecution argued for the norm's validity, while the appellant sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's compliance with the Constitution.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific tax provision does not violate constitutional principles and remains valid despite administrative challenges.

Keywords

AI generated
Constitutional Review Tax Norm Validity Ministry of Public Prosecution Lower Court Decision Portuguese Constitutional Law

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
80/93
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 525/92

Processo n.º 516/92

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., S.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