Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
21/92 AI generated

Constitutional Court upholds tax law provision on social security contributions, rejecting unconstitutionality claim.

Case Number 21/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge against Article 9 of the Social Security Decree-Law. The Court found the specific provision regarding social security contributions did not violate constitutional principles when applied to the taxpayer. Consequently, the lower court's decision declaring the law unconstitutional was revoked and remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and in this instance, the challenged provision was deemed compatible with the Constitution.

Keywords

AI generated
social security contributions constitutional review tax law validity fundamental rights remand for reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
545/92
Constitutional court upholds tax law article 9, rejecting challenge by public prosecutor and bank.
502/91
Constitutional court upholds tax law provision on social security contributions while revoking lower court decision.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
547/92
Constitutional court rejects challenge to deposit law article 9.1, upholding its constitutionality.
554/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO N.° 590/92

Processo n.º 21/92

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, Credito e Previdência e 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, 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