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506/91 AI generated

Constitutional court upholds tax law provision regarding social security contributions and revokes lower court decision.

Case Number 506/91
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 specific articles in a tax decree concerning social security contributions while revoking the lower court's declaration of unconstitutionality. The applicants, A. and his wife, challenged the law alongside the Caixa Geral de Depósitos and the Public Prosecutor's Office, arguing it violated constitutional principles. The court determined that the challenged norm did not infringe upon fundamental rights and therefore ordered the lower tribunal to reform its judgment in accordance with this ruling.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 208.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and in the absence of such violation, the norm remains valid and the lower court's contrary decision must be revoked.

Keywords

AI generated
Constitutional Review Social Security Contributions Tax Law Validity Fundamental Rights Lower Court Revocation

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 208.º da CRP
AI generated
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
554/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
616/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.

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Full text

ACÓRDÃO N.° 589/92

Processo n.º 506/91

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 recorridos A. e mulher, B., 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), 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