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181/92 AI generated

Constitutional court upholds tax law provision while revoking lower court's invalidity declaration.

Case Number 181/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of a specific tax law provision while revoking the lower court's declaration of unconstitutionality. Recurrent parties, including the Caixa Geral de Depósitos and the Public Prosecutor's Office, challenged the norm alongside a taxpayer. The court determined that the challenged article did not violate constitutional principles and ordered the lower decision to be reformated accordingly.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional if it does not infringe fundamental rights or principles, thereby validating the lower court's application of the law despite prior challenges.

Keywords

AI generated
Constitutional Review Tax Law Validity Fundamental Rights Lower Court Reform Constitutional Compliance

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
484/91
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
300/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 2/93

ACÓRDÃO N.º 2/93

Processo n.º 181/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na l.ª Secção do Tribunal Constitucional:

Neste auto de recurso, vindos do Tribunal Tributário de l.ª Instância de Lisboa, em que são recorrentes a Caixa Geral de Depósitos e 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), no segmento identificado naquele Acórdão n.º 331/92;

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, 14 de Janeiro de 1993

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

Armindo Ribeiro Mendes

Maria da Assunção Esteves

António Vitorino

José Manuel Cardoso da Costa