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297/92 AI generated

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

Case Number 297/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court refused to declare unconstitutional specific provisions of a tax decree while ordering the lower court to reform its judgment. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, arguing it violated legal principles. The court determined the challenged norms were constitutional but required the lower tribunal to apply this ruling to correct its previous decision.

Legislator headnote

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Art. 28.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm unconstitutional or uphold its constitutionality, and its ruling binds all courts to reform any conflicting judicial decisions.

Keywords

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Constitutional Review Tax Law Validity Judicial Precedent Constitutional Binding Force Lower Court Reform

Cited Legislation

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Art. 28.º da CRP
Art. 222.º da CRP
AI generated
473/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
469/92
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.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 9/93

ACÓRDÃO N.º 9/93

Processo n.º 297/92

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. (Revel), 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.° 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