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267/92 AI generated

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

Case Number 267/92
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 court found the norm valid when considered alone or combined with its second paragraph. Consequently, the lower tribunal's decision declaring the law unconstitutional was revoked and remanded for reform.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, artigo 9.º; The Constitutional Court ruled that the challenged tax provision is not unconstitutional in isolation or when read with its second paragraph.

Keywords

AI generated
Constitutional Review Tax Legislation Public Prosecution Norm Validity Constitutional Appeal

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
AI generated
553/92
Constitutional Court upholds tax law provision on joint liability, rejecting unconstitutionality claim.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
521/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
486/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.

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Full text

ACÓRDÃO N.º 546/92

Processo n.º 267/92

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. - "OS …", pelos fundamentos do acórdão n.º 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 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