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185/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number 185/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court refused to declare unconstitutional the specific tax provision while ordering the lower tribunal to revoke its previous decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, which the lower court had found invalid. The court determined that the challenged norm does not violate constitutional principles when applied in conjunction with its second paragraph.

Legislator headnote

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Art. 79-A da Lei n.º 28/82; The Constitutional Court may uphold a challenged statutory provision while simultaneously revoking a lower court's decision that declared it unconstitutional.

Keywords

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Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Admissibility

Cited Legislation

AI generated
Art. 79-A da Lei n.º 28/82

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
293/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Full text

Acórdão 46/93

ACÓRDÃO N.º 46/93

Processo n.º 185/92

1.ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

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);

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

Maria da Assunção Esteves

Armindo Ribeiro Mendes

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

António Vitorino

José Manuel Cardoso da Costa