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329/92 AI generated

Constitutional court upholds tax law provision on tax liability reversal and dismisses unconstitutionality claim.

Case Number 329/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court decided not to declare unconstitutional the specific tax provision regarding liability reversal. The Ministry of Public Prosecution challenged Article 9(1) of Decree-Law 154/91, which governs the transfer of tax obligations between parties. The court rejected the unconstitutionality argument by relying on its previous ruling in Case 331/92, thereby maintaining the validity of the challenged norm.

Legislator headnote

AI generated

Articles 16 and 146 of the Code of Procedure for Taxes and Contributions; The provision governing the reversal of tax liability is constitutional and does not violate fundamental rights when applied in accordance with established precedent.

Keywords

AI generated
tax liability reversal constitutional unconstitutionality tax procedure code Ministry of Public Prosecution precedent reliance fiscal obligation transfer constitutional review

Cited Legislation

AI generated
Articles 16 and 146 of the Code of Procedure for Taxes and Contributions
Article 9(1) of Decree-Law 154/91 of 23 April

Cited Case Law

AI generated
Case 331/92
AI generated
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
01414/06
Court dismisses tax execution appeal, confirming manager liability despite witness absence and presumption of actual management.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
552/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision on appeal.

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Full text

Acórdão 29/93

ACÓRDÃO N.º 29/93

Processo n.º 329/92

1.ª Secção

Relator: Conselheiro Tavares da Costa

Acordam na l.ª Secção do Tribunal Constitucional

Nos presentes autos em que é recorrente o Ministério Público e recorridos A., B. e C., relativamente aos quais se operou a reversão prevista nos 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