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225/92 AI generated

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

Case Number 225/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to Article 9 of Decree-Law 154/91 regarding tax liability. The court found the provision constitutional when examined in isolation or combined with its second paragraph. Consequently, the lower court's declaration of unconstitutionality was revoked and the case remanded for reform.

Legislator headnote

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Art. 79-A, n.º 1, Lei n.º 28/82; The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights when applied in the specific context, even if the norm is challenged broadly.

Keywords

AI generated
Constitutional Review Tax Liability Norm Validity Decree-Law 154/91 Article 9 Analysis

Cited Legislation

AI generated
Art. 79-A, n.º 1, Lei n.º 28/82

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
355/92
Constitutional Court upholds tax law provision while revoking lower court's unconstitutionality ruling.
345/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
487/92
Portuguese Constitutional Court upheld tax law constitutionality, rejecting challenge to Article 9 of Decree-Law 154/91.

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Full text

Acórdão 71/93

ACÓRDÃO N.º 71/93

Processo n.º 225/92

1.ª Secção

Relator: Conselheiro Monteiro Diniz

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

Antero Alves Monteiro Diniz

Maria da Assunção Esteves

Alberto Tavares da Costa

Armindo Ribeiro Mendes

António Vitorino

Vítor Nunes de Almeida

José Manuel Cardoso da Costa