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579/92 AI generated

Constitutional court upholds tax law provision while ordering lower court to reform judgment accordingly.

Case Number 579/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declined to declare unconstitutional the specific tax norm under review, thereby rejecting the core constitutional challenge. The Ministry of Public Prosecution sought invalidation of the law, while the company argued it violated constitutional principles. The court ruled that the provision remained valid and ordered the lower tribunal to reform its decision in light of this ruling.

Legislator headnote

AI generated

Art. 220.º da CRP; Art. 24.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and such a declaration does not automatically invalidate prior judicial decisions unless explicitly ordered.

Keywords

AI generated
Constitutional Review Tax Norm Validity Judicial Reform Order Ministry Prosecution Constitutional Principles

Cited Legislation

AI generated
Art. 220.º da CRP
Art. 24.º da CRP
AI generated
305/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
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Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
424/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 21/93

ACÓRDÃO N.º 21/93

Processo n.º 579/92

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 é 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