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343/92 AI generated

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

Case Number 343/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court refused to declare unconstitutional specific provisions of a tax decree while ordering the lower tribunal to reform its judgment accordingly. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, arguing it violated fundamental rights. The court determined that the challenged norms did not infringe constitutional principles and thus maintained their validity, mandating the lower court to align its ruling with this conclusion.

Legislator headnote

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Art. 24.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and if found constitutional, it must order the lower court to reform its decision accordingly.

Keywords

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Constitutional Review Tax Law Validity Lower Court Reform Public Prosecution Appeal Constitutional Principles

Cited Legislation

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Art. 24.º da CRP
Art. 222.º da CRP
AI generated
208/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
177/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
523/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
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.

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Full text

Acórdão 10/93

ACÓRDÃO N.º 10/93

Processo n.º 343/92

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 l.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