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275/92 AI generated

Constitutional court upholds tax law article 9 regarding tax exemptions for specific entities.

Case Number 275/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the tax exemption norm in Article 9 of Decree-Law 154/91 constitutional and rejected the challenge. The applicants, Caixa Geral de Depósitos and the Public Prosecutor, argued the norm violated constitutional principles, while the respondents claimed it was valid. The court ruled that the norm does not infringe constitutional rights and ordered the lower tribunal to reform its decision accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The tax exemption norm is constitutional and does not violate fundamental rights when applied to the specified entities.

Keywords

AI generated
tax exemption constitutionality public prosecutor challenge banking sector tax constitutional review procedure fiscal immunity scope

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
269/92
Constitutional court upholds tax law article 9, rejecting challenge by bank and prosecutor.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.
327/92
Portuguese Constitutional Court upheld a tax law provision regarding marital property division in divorce proceedings.
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.

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Full text

ACÓRDÃO N.° 530/92

Processo n.º 275/92

2.ª Secção

Relator: Conselheiro Sousa e Brito

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 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

José de Sousa e Brito

Luís Nunes de Almeida

Bravo Serra

Messias Bento

Fernando Alves Correia

Mário de Brito

José Manuel Cardoso da Costa