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523/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

Case Number 523/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the unconstitutionality challenge against Article 9 of Decree-Law 154/91 regarding tax collection procedures. The Ministry of Public Prosecution argued the norm violated constitutional principles, while the defendant contested its validity. The court ruled that the specific provisions were not incompatible with the Constitution, thereby upholding the law and revoking the lower tribunal's decision.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court declared the challenged tax norm constitutional, establishing that the specific provisions do not violate fundamental rights or constitutional principles when applied to the stated facts.

Keywords

AI generated
Constitutional Review Tax Collection Law Unconstitutionality Challenge Decree-Law Validity Fundamental Rights Protection

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 28.º da CRP
AI generated
423/92
Portuguese Constitutional Court upheld a tax law provision regarding VAT exemptions for specific goods.
343/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
208/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court 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.° 596/92

Processo n.º 523/92

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 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 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