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571/92 AI generated

Constitutional court upholds tax law article 9 prohibiting tax refunds for non-residents.

Case Number 571/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91, which prohibits tax refunds for non-residents. The Court rejected the challenge by the Caixa Geral de Depósitos and the Public Prosecutor, who argued the rule violated constitutional principles. The decision stands because the Court found the legislative measure to be a valid exercise of fiscal sovereignty without infringing fundamental rights.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The prohibition of tax refunds for non-residents is a constitutional exercise of fiscal sovereignty and does not violate the principle of equality or the right to property.

Keywords

AI generated
tax refund prohibition non-resident taxpayers fiscal sovereignty constitutional equality property rights Portuguese tax law Constitutional Court

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
388/92
Portuguese Constitutional Court upheld a tax law provision regarding joint liability for tax evasion by spouses.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
572/92
Constitutional Court upholds tax law provision on tax evasion penalties while revoking lower court decision.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.

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Full text

ACÓRDÃO N.º 528/92

Processo n.º 571/92

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