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TC_19920541 AI generated

Portuguese Constitutional Court upholds tax law article 9(1) as constitutional while revoking lower court decision.

Case Number TC_19920541
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 while revoking the lower court's declaration of unconstitutionality. Recurrent parties, the General Savings Bank and the Public Prosecution Service, challenged the law's validity, arguing it violated property rights. The court ruled the provision constitutional on its own and in conjunction with Article 9(2), thereby ordering the lower judgment to be reformed.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei nº 154/91: The Constitutional Court established that the challenged tax provision does not violate constitutional property rights when applied in conjunction with its complementary paragraph.

Keywords

AI generated
constitutional review tax law validity property rights protection decreto-lei constitutionality lower court reform

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei nº 154/91
AI generated
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
471/91
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.
74/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 541/92

ACÓRDÃO Nº 541/92

Proc. nº 20/92

1ª Secção

Rel. Cons. Ribeiro Mendes

Acordam, em conferência, na 1ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que são recorrentes a CAIXA GERAL DE DEPÓSITOS, CRÉDITO E PREVIDÊNCIA e o MINISTÉRIO PÚBLICO e recorridos A. e MULHER.

- pelos fundamentos do Acórdão nº 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, como consta da Exposição Preliminar do Relator,

- decide-se:

- a) não julgar inconstitucional a norma constante do nº 1 do artigo 9º do Decreto-Lei nº 154/91, de 23 de Abril (por si ou conjugada com o nº 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, 15 de Dezembro de 1992

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Vítor Nunes de Almeida

Antero Alves Monteiro Dinis

José Manuel Cardoso da Costa