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522/92 AI generated

Portuguese Constitutional Court upholds tax law article 9 against challenge by Ministry of Public Prosecution.

Case Number 522/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the Ministry of Public Prosecution's challenge to Article 9 of Decree-Law 154/91 regarding tax liability. The Court found the norm constitutional when examined in conjunction with its second paragraph, rejecting the argument that it violated the principle of equality. Consequently, the lower court's declaration of unconstitutionality was revoked and the case remanded for reform.

Legislator headnote

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Article 201 of the Constitution; Article 9 of Decree-Law 154/91: The Court held that the tax provision does not violate the constitutional principle of equality when applied in conjunction with its second paragraph.

Keywords

AI generated
Constitutional challenge Tax liability Principle of equality Decree-Law 154/91 Ministry of Public Prosecution Constitutional Court Remand for reform

Cited Legislation

AI generated
Article 201 of the Constitution
Article 9 of Decree-Law 154/91
Article 79-A of Law 28/82

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
486/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
325/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 569/92

Processo n.º 522/92

1ª Secção

Relator: Conselheiro Monteiro Diniz

Acordam no Tribunal Constitucional:

Nos presentes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que figuram, como recorrente, o Ministério Público e recorrida, A., S.A.R.L., com sede na Rua …., em Lisboa, tendo em atenção os fundamentos e o conteúdo decisório do acórdão n.º 331/92, do Tribunal Constitucional, publicado no Diário da República, II série, de 14 de Novembro de 1992, tirado pelo plenário do Tribunal, em conformidade com o disposto no artigo 79.º-A, da Lei n.º 28/82, de 15 de Novembro, aditado pela Lei n.º 85/89, de 7 de Setembro 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

Antero Alves Monteiro Diniz

Vítor Nunes de Almeida

Alberto Tavares da Costa

Armindo Ribeiro Mendes

José Manuel Cardoso da Costa