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545/92 AI generated

Constitutional court upholds tax law article 9, rejecting challenge by public prosecutor and bank.

Case Number 545/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge filed by the Public Prosecutor and Caixa Geral de Depósitos against Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles in the tax provisions challenged by the defendants. Consequently, the challenged norm was declared constitutional, and the lower court's decision was revoked to align with this ruling.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the challenged tax provision does not violate constitutional rights or principles when applied to the specific facts presented.

Keywords

AI generated
Constitutional Review Tax Law Validity Public Prosecutor Challenge Bank Liability Decree-Law 154/91

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
21/92
Constitutional Court upholds tax law provision on social security contributions, rejecting unconstitutionality claim.
299/94
Portuguese Constitutional Court declares Article 18(3)(d) of Law 7/92 constitutional and grants relief to the Public Prosecutor.
554/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
502/91
Constitutional court upholds tax law provision on social security contributions while revoking lower court decision.
506/91
Constitutional court upholds tax law provision regarding social security contributions and revokes lower court decision.

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Full text

ACÓRDÃO N.° 527/92

Processo n.º 545/92

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 recorrentes o Ministério Público e a Caixa Geral de Depósitos e recorridos A. e mulher, 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