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288/92 AI generated

Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Case Number 288/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles when the tax law was applied alongside its second paragraph. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 200.º da CRP: The Constitutional Court does not declare a tax norm unconstitutional if its application does not violate fundamental rights or principles.

Keywords

AI generated
Constitutional Review Tax Law Validity Ministry of Public Prosecution Decree-Law 154/91 Article 9 Analysis Constitutional Admissibility Remand for Reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 200.º da CRP
AI generated
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
575/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
539/92
Constitutional court upholds tax law provision regarding tax evasion penalties as constitutional.
540/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Full text

ACÓRDÃO N.° 594/92

Processo n.º 288/92

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente o Ministério Público e recorrida 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 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);

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, 17 de Dezembro de 1992

Fernando Alves Correia

Bravo Serra

Messias Bento

Luís Nunes de Almeida

Mário de Brito

José Manuel Cardoso da Costa