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177/92 AI generated

Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

Case Number 177/92
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 VAT exemption clause for exported goods while revoking the lower court's declaration of unconstitutionality. The Ministry of Public Prosecution challenged the provision, arguing it violated constitutional principles regarding tax neutrality and equal treatment. The Court determined that the exemption does not infringe upon constitutional rights because it is a legitimate fiscal measure aimed at facilitating international trade.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 5.º da CRP: The exemption of value-added tax on exported goods is constitutional as it constitutes a legitimate fiscal measure to facilitate international trade without violating the principle of equal treatment.

Keywords

AI generated
value-added tax exemption export goods constitutional review fiscal neutrality international trade tax law Portuguese Constitution

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 5.º da CRP
AI generated
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
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Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N° 591/92

Processo n.º 177/92

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 recorrente 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