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620/92 AI generated

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

Case Number 620/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court rejected the challenge to the constitutionality of specific tax provisions, ruling that the norm remains valid. The Ministry of Public Prosecution and the taxpayer argued against the constitutionality of Article 9 of Decree-Law 154/91, which the lower court had previously struck down. The court decided to uphold the law and revoke the lower court's decision, ordering a reform consistent with the established constitutional interpretation.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and such a declaration requires a specific finding of incompatibility rather than a mere procedural objection.

Keywords

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Constitutional Review Tax Law Validity Fundamental Rights Lower Court Error Decree-Law 154/91

Cited Legislation

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Art. 24.º da CRP
Art. 27.º da CRP

Cited Case Law

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Acórdão n.º 331/92
(Revel), pelos fundamentos do Acórdão n.º 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, decide-se:
AI generated
308/92
Constitutional Court upholds tax law provision, rejecting unconstitutionality claim against specific article segment.
TC_19930406
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
486/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
297/2025
Portuguese Constitutional Court declares Law 45/2024 unconstitutional for violating the protection of legitimate trust regarding pension scheme re-enrollment.

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Full text

Acórdão 22/93

ACÓRDÃO N.° 22/93

Processo n.º 620/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1.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. (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