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356/92 AI generated

Constitutional Court upholds tax law provision, rejecting unconstitutionality claim against specific article segment.

Case Number 356/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge against Article 9 of Decree-Law 154/91 regarding tax collection procedures. The Ministry of Public Prosecution argued the provision violated constitutional principles, while the applicant contended it infringed on property rights. The Court decided to uphold the law, ruling that the specific segment did not violate the Constitution and ordered the lower court to reform its decision accordingly.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court holds that a specific provision of tax legislation does not violate constitutional guarantees when it serves the public interest and does not arbitrarily deprive individuals of property without legal basis.

Keywords

AI generated
Constitutional Review Tax Legislation Property Rights Public Interest Decree-Law Validity

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 13.º da CRP
AI generated
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.

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Full text

ACÓRDÃO N° 593/92

Processo n.º 356/92

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 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