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216/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

Case Number 216/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, rejecting the Ministry of Public Prosecution's challenge. The court found no violation of constitutional principles regarding the specific tax penalty clauses. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 20.º da CRP: The Constitutional Court determined that the specific provisions of the cited tax decree do not violate constitutional guarantees of legal certainty or proportionality.

Keywords

AI generated
constitutional review tax penalty provisions legal certainty proportionality principle administrative law fiscal legislation remand for reform

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 20.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
TC_19930274
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.° 598/92

Processo n.º 216/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

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 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

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

Mário de Brito

José Manuel Cardoso da Costa