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465/92 AI generated

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

Case Number 465/92
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 decision declaring it invalid. The Ministry of Public Prosecution challenged the provision, arguing it violated constitutional principles, whereas the company defended its validity. The court determined that the challenged norm did not infringe constitutional rights and thus rejected the claim of unconstitutionality.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 273.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and its decision binds all courts to reform conflicting judgments.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Ruling Constitutional Principles Judicial Binding Effect

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 273.º da CRP
AI generated
245/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 16/93

ACÓRDÃO N.º 16/93

Processo n.º 465/92

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.° 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