Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
238/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Case Number 238/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's invalidation ruling. The Ministry of Public Prosecution argued the law was unconstitutional, while the defendant company sought its annulment. The court rejected the unconstitutionality claim, ordering the lower tribunal to reform its decision in accordance with the upheld statute.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, de 23 de Abril; The provision of the tax law is constitutional and does not violate fundamental rights, requiring the lower court to reform its declaration of unconstitutionality.

Keywords

AI generated
tax law constitutionality Portuguese Constitutional Court public prosecution appeal statutory reform order fundamental rights protection

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
274/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

ACÓRDÃO N.° 600/92

Processo n.º 238/92

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., S. 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 do 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