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488/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 488/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9 of Decree-Law 154/91 constitutional and rejected the challenge to its validity. The Ministry of Public Prosecution appealed a lower court decision that had found the tax provision unconstitutional, arguing it violated legal principles. The court affirmed the statute's constitutionality and ordered the lower tribunal to reform its judgment accordingly.

Legislator headnote

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Article 280 of the Constitution; Article 9 of Decree-Law 154/91: The Constitutional Court held that the challenged tax provision does not violate constitutional principles and remains valid, mandating the reversal of the lower court's declaration of unconstitutionality.

Keywords

AI generated
Constitutional Review Tax Law Validity Decree-Law 154/91 Ministry of Public Prosecution Lower Court Reform

Cited Legislation

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Article 280 of the Constitution
Article 9 of Decree-Law 154/91
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
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Full text

ACÓRDÃO N.° 595/92

Processo n.º 488/92

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. 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 nº 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