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435/92 AI generated

Court upheld tax law constitutionality while revoking lower court's invalidity ruling against the deposit company.

Case Number 435/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Constitutional Court refused to declare unconstitutional the specific tax provision while ordering the lower tribunal to revoke its previous invalidity decision. The case involved a dispute between Caixa Geral de Depósitos, the Public Prosecutor, and the taxpayer regarding the constitutionality of Article 9 of a 1991 tax decree. The court determined that the norm remained valid in isolation and only in conjunction with another article, thereby rejecting the challenge to the law's validity.

Legislator headnote

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Article 283 of the Constitution; Article 79-A of Law No. 28/82: The Constitutional Court may uphold a challenged norm if it finds no violation of constitutional principles, requiring the lower court to revoke its decision declaring the norm invalid.

Keywords

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Constitutional Review Tax Law Validity Lower Court Revocation Constitutional Norm Judicial Review Process

Cited Legislation

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Article 283 of the Constitution
Article 79-A of Law No. 28/82

Cited Case Law

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Acórdão n.º 331/92
AI generated
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
350/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.
167/96
Constitutional court grants relief to revoke lower court decision regarding constitutional validity review.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.

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Full text

Acórdão 60/93

ACÓRDÃO N.º 60/93

Processo n.º 435/92

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

António Vitorino

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

José Manuel Cardoso da Costa