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350/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.

Case Number 350/92
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 provision constitutional but revoked the lower court's decision finding it invalid. The Court rejected arguments that the law violated property rights, noting the measure served legitimate public interest goals. Consequently, the lower court was ordered to reform its judgment in accordance with this constitutional ruling.

Legislator headnote

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Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court may declare a norm constitutional even if it restricts property rights, provided the restriction pursues a legitimate aim and is proportionate, thereby upholding the norm while correcting the lower court's invalidation.

Keywords

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Constitutional Review Property Rights Tax Legislation Proportionality Principle Lower Court Reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
660/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
550/92
Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state authority.
580/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
389/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
552/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision on appeal.

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Full text

ACÓRDÃO N° 531/92

Processo n.º 350/92

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 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

José de Sousa e Brito

Luís Nunes de Almeida

Bravo Serra

Messias Bento

Fernando Alves Correia

Mário de Brito

José Manuel Cardoso da Costa