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572/92 AI generated

Constitutional Court upholds tax law provision on tax evasion penalties while revoking lower court decision.

Case Number 572/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
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 regarding tax evasion penalties while revoking the lower court's decision. Recurrent parties, Caixa Geral de Depósitos and the Public Prosecutor, challenged the norm's constitutionality alongside other defendants. The Court determined the provision was not unconstitutional and ordered the lower judgment to be reformed accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the tax evasion penalty provision constitutional and rejected the challenge to its validity.

Keywords

AI generated
tax evasion penalties constitutional challenge Decree-Law 154/91 Constitutional Court reformation of judgment

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
571/92
Constitutional court upholds tax law article 9 prohibiting tax refunds for non-residents.
130/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidity ruling.
388/92
Portuguese Constitutional Court upheld a tax law provision regarding joint liability for tax evasion by spouses.
376/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
499/91
Constitutional Court upholds tax law provision regarding tax evasion penalties while revoking lower court decision.

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Full text

ACÓRDÃO N.° 533/92

Processo n.º 572/92

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 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

José de Sousa e Brito

Luís Nunes de Almeida

Bravo Serra

Messias Bento

Fernando Alves Correia

Mário de Brito

José Manuel Cardoso da Costa