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221/92 AI generated

Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.

Case Number 221/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the public prosecution's appeal challenging the constitutionality of Article 9 of Decree-Law 154/91. The Ministry of Public Prosecution argued the norm was unconstitutional, while the defendant company sought its invalidation. The court decided to uphold the law, ruling that the provision does not violate constitutional principles.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax norm constitutional, rejecting the argument that it infringed upon fundamental rights or the principle of legal certainty.

Keywords

AI generated
Constitutional Review Tax Law Validity Public Prosecution Appeal Decree-Law 154/91 Article 9 Analysis Constitutional Compliance Legal Challenge Outcome

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
245/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
379/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 542/92

Processo n.º 221/92

1ª Secção

Relator: Conselheiro 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 é recorrente o MINISTÉRIO PÚBLICO e recorrido 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, 15 de Dezembro de 1992

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

José Manuel Cardoso da Costa