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274/92 AI generated

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

Case Number 274/92
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 ruling. The Ministry of Public Prosecution sought unconstitutionality, while the defendant company argued the law violated rights. The court found no violation, affirming the statute's validity but ordering the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º, n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific tax provision does not violate constitutional principles and remains valid, requiring lower courts to apply it.

Keywords

AI generated
Constitutional Review Tax Law Validity Ministry of Public Prosecution Lower Court Reform Portuguese Constitutional Court

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º, n.º 1 do Decreto-Lei n.º 154/91
AI generated
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
238/92
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.
53/93
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Full text

ACÓRDÃO N.° 601/92

Processo n.º 274/92

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., 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

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

Mário de Brito

José Manuel Cardoso da Costa