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229/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Case Number 229/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge against Article 9 of Decree-Law 154/91 regarding tax collection procedures. The lower court had declared the norm unconstitutional, prompting this appeal by the Public Prosecutor's Office. The court determined the challenged provision did not violate constitutional principles and thus revoked the lower court's decision.

Legislator headnote

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Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and such a declaration requires strict proportionality analysis.

Keywords

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Constitutional Review Tax Collection Law Fundamental Rights Proportionality Principle Lower Court Decision

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 28.º da CRP
AI generated
184/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform judgment.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
367/13
Portuguese Constitutional Court upheld IRC tax law allowing loss disregard for fiscal groups.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
494/14
Portuguese Constitutional Court dismisses review due to alternative non-constitutional grounds in tax liquidation case.

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Full text

Acórdão 4/93

ACÓRDÃO N.º 4/93

Processo n.º 229/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na l.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que são recorrente o Ministério Público e recorrido, A., Lda., pelos fundamentos do Acórdão n.° 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.° 154/91, de 23 de Abril (por si ou conjugado com o n.° 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