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228/92 AI generated

Constitutional Court upholds tax law article 9, rejecting public prosecution challenge to its constitutionality.

Case Number 228/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, rejecting the Public Prosecutor's challenge. The Public Prosecution Service argued the norm was unconstitutional, while the defendant company, A., LDA., sought its invalidation. The court decided the provision was not unconstitutional and revoked the lower court's decision to declare it so.

Legislator headnote

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Art. 9.º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court established that a specific tax norm is not unconstitutional when challenged by the Public Prosecution Service.

Keywords

AI generated
Constitutional Review Tax Law Validity Public Prosecution Challenge Decree-Law 154/91 Article 9 Constitutionality

Cited Legislation

AI generated
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
659/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
437/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
495/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 544/92

Processo n.º 228/92

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