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292/92 AI generated

Constitutional court upholds tax law provision while revoking lower court decision on its validity.

Case Number 292/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax law provision constitutional and revoked the lower court's decision finding it invalid. The Ministry of Public Prosecution argued the norm should remain in force, while the appellant claimed it violated constitutional principles. The court rejected the unconstitutionality claim based on the specific statutory text and ordered the lower judgment to be reformed accordingly.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, artigo 9.º; The provision regarding tax matters is not unconstitutional when examined in isolation or in conjunction with its second paragraph.

Keywords

AI generated
tax law constitutionality lower court decision revocation public prosecution appeal constitutional review outcome statutory interpretation rule

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
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213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
262/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform its ruling.
308/92
Constitutional Court upholds tax law provision, rejecting unconstitutionality claim against specific article segment.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

ACÓRDÃO N.º 548/92

Processo n.º 292/92

1ª Secção

Relator: Conselheiro Ribeiro Mendes

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

Nestes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que é recorrente o MINISTÉRIO PÚBLICO e recorrido A., 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