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385/92 AI generated

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

Case Number 385/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Tribunal Constitucional upheld the constitutionality of Article 9 of Decree-Law 154/91 regarding tax collection procedures. The lower court had declared the norm unconstitutional, prompting a review by the Constitutional Court based on its prior decision in Case 331/92. Consequently, the lower court's ruling was revoked and remanded for reform to align with the established constitutional interpretation.

Legislator headnote

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Article 79-A of Law No. 28/82; The Constitutional Court may review lower court decisions on constitutional issues based on its own prior rulings, allowing the revocation of a declaration of unconstitutionality if it contradicts established precedent.

Keywords

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Constitutional Review Tax Collection Law Lower Court Ruling Constitutional Precedent Remand for Reform Decree-Law Validity Judicial Review Process

Cited Legislation

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Article 79-A of Law No. 28/82
Law No. 85/89
Decree-Law No. 154/91

Cited Case Law

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Case 331/92
AI generated
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
24/92
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 58/93

ACÓRDÃO N.º 58/93

Processo n.º 385/92

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 recorrentes a Caixa Geral de Depósitos e 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