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524/92 AI generated

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

Case Number 524/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional rejected the unconstitutionality challenge against specific provisions of the tax decree. The Ministry of Public Prosecution argued the law violated constitutional principles, while the company A., Lda. sought its invalidation. The court determined the challenged norms did not infringe constitutional rights and ordered the lower court to reform its ruling accordingly.

Legislator headnote

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Art. 24.º da CRP; Art. 203.º do CPC: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and if found unconstitutional, the lower court must reform its decision to comply with the constitutional ruling.

Keywords

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Constitutional Review Tax Law Validity Unconstitutionality Challenge Lower Court Reform Constitutional Court Jurisdiction

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 203.º do CPC
AI generated
282/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
324/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
271/92
Constitutional court upholds tax law provision while ordering lower court to reform judgment accordingly.
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 18/93

ACÓRDÃO N.º 18/93

Processo n.º 524/92

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 é recorrente o Ministério Público e recorrida 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.° 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