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469/92 AI generated

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

Case Number 469/92
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 norm violated constitutional principles, while the defendant company contested its validity. The court rejected the unconstitutionality claim, affirming the law's compatibility with the Constitution.

Legislator headnote

AI generated

Art. 240.º da CRP; Art. 9.º, n.º 1 e 2, do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific tax norm does not violate constitutional principles and remains valid despite lower court challenges.

Keywords

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

Cited Legislation

AI generated
Art. 240.º da CRP
Art. 9.º, n.º 1 e 2, do Decreto-Lei n.º 154/91
AI generated
TC_19930168
Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
332/92
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.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Full text

ACÓRDÃO N.° 602/92

Processo n.º 469/92

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 nº 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