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499/91 AI generated

Constitutional Court upholds tax law provision regarding tax evasion penalties while revoking lower court decision.

Case Number 499/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of a specific tax evasion penalty provision while ordering the lower court to revoke its previous ruling. The case involved a challenge by a company against a tax authority decision based on Article 9 of a 1991 Decree-Law. The court determined that the challenged norm did not violate constitutional principles when applied in conjunction with the related paragraph.

Legislator headnote

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Art. 24.º da CRP; Art. 20.º da CRP: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights when applied in the specific context, thereby maintaining its validity while correcting procedural errors in lower court rulings.

Keywords

AI generated
Constitutional Review Tax Evasion Penalties Decree-Law Validity Lower Court Reversal Fundamental Rights Protection

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 20.º da CRP
AI generated
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
282/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
130/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidity ruling.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

ACÓRDÃO N.° 587/92

Processo n.º 499/91

1ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que são Recorrentes a Caixa Geral de Depósitos, Crédito e Previdência e o Ministério Público e recorrida a 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 art.º 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), no segmento identificado naquele acórdão n.º 331/92;

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

Vítor Nunes de Almeida

Alberto Tavares da Costa

Armindo Ribeiro Mendes

Antero Alves Monteiro Diniz

José Manuel Cardoso da Costa