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243/92 AI generated

Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

Case Number 243/92
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 VAT exemption clause for exported goods while revoking the lower court's declaration of unconstitutionality. The Ministry of Finance challenged the provision, arguing it violated the principle of equal treatment, whereas the company claimed the exemption was discriminatory. The court ruled that the measure was justified by the need to prevent double taxation on exports and did not infringe constitutional rights.

Legislator headnote

AI generated

Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º, n.º 1; The exemption of value-added tax on exported goods is constitutional as it prevents double taxation and does not violate the principle of equal treatment.

Keywords

AI generated
value-added tax exemption export goods double taxation prevention constitutional equality fiscal neutrality VAT regulation export duties

Cited Legislation

AI generated
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º, n.º 1
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Constitutional Court upholds tax law provision while revoking lower court's unconstitutionality ruling.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
345/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
575/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 5/93

ACÓRDÃO N.º 5/93

Processo n.º 243/92

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 recorrida a 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), 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