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270/92 AI generated

Constitutional court rejects challenge to tax law article, ordering decision reform based on prior ruling.

Case Number 270/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declined to declare unconstitutional Article 9(1) of Decree-Law 154/91, citing a prior ruling that already addressed the issue. The Ministry of Public Prosecution challenged the tax provision, while the defendants argued for its invalidity. Consequently, the court ordered the lower decision to be reformed to align with its established constitutional interpretation.

Legislator headnote

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Art. 16.º and 146.º of the Code of Procedure for Contributions and Taxes; The Constitutional Court may decline to rule on constitutionality if the matter was already adjudicated in a prior decision, requiring the lower court to reform its judgment accordingly.

Keywords

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Constitutional Review Tax Law Validity Prior Ruling Precedent Procedural Reform Ministry of Public Prosecution

Cited Legislation

AI generated
Art. 16.º of the Code of Procedure for Contributions and Taxes
Art. 146.º of the Code of Procedure for Contributions and Taxes

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
735/11
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06939/13
Portuguese court allows witness testimony in tax guarantee waiver proceedings, overturning a decision that restricted evidence to documents.
04866/11
Court dismisses appeal for procedural error when adequate remedy deadline has expired.
356/11
Constitutional Court dismisses appeal confirming summary decision on subsidiary liability for fines under RGIT Article 8.

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Full text

Acórdão 26/93

ACÓRDÃO N.º 26/93

Processo n.º 270/92

1.ª Secção

Relator: Conselheiro Tavares da Costa

Acordam na 1.ª Secção do Tribunal Constitucional

Nos presentes autos em que é recorrente o Ministério Público e recorrido A., Lda. e B., contra o qual a execução foi declarada revertida, nos termos dos artigos 16.º e 146.º do Código de Processo das Contribuições e Impostos, concordando-se com a exposição prévia oportunamente elaborada e tendo em conta os fundamentos aduzidos no Acórdão deste Tribunal n.º 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, decide-se não julgar inconstitucional a norma constante do artigo 9.º, n.º 1, do Decreto-Lei n.º 154/91, de 23 de Abril, por si ou em conjugação com o seu n.º 2 e, em consequência, determinar a reforma da decisão impugnada em conformidade com o presente juízo sobre a questão de constitucionalidade.

Lisboa, 14 de Janeiro de 1993

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Maria da Assunção Esteves

Antero Alves Monteiro Diniz

António Vitorino

José Manuel Cardoso da Costa