Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
283/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

Case Number 283/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles regarding the specific tax penalty clauses under review. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the original tax ruling was reinstated.

Legislator headnote

AI generated

Article 28 of the Constitution; Article 79-A of Law No. 28/82: The Constitutional Court does not declare unconstitutional a tax norm if the challenged provisions do not violate fundamental rights or principles enshrined in the Constitution.

Keywords

AI generated
Constitutional Review Tax Law Validity Penalty Provisions Decree-Law 154/91 Public Prosecution Appeal Constitutional Admissibility Judicial Reform Order

Cited Legislation

AI generated
Article 28 of the Constitution
Article 79-A of Law No. 28/82

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
296/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 53/93

ACÓRDÃO N.º 53/93

Processo n.º 283/92

1.ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que figuram, como recorrente o Ministério Público e recorrido, A., tendo em atenção os fundamentos e o conteúdo decisório do Acórdão n.º 331/92, do Tribunal Constitucional, publicado no Diário da República, II Série, de 14 de Novembro de 1992, tirado pelo Plenário do Tribunal, em conformidade com o disposto no artigo 79.º-A, da Lei n.º 28/82, de 15 de Novembro, aditado pela Lei n.º 85/89, de 7 de Setembro 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);

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