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345/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Case Number 345/92
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 specific provisions of a tax decree while ordering the lower court to revoke its prior ruling. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, arguing it violated legal principles, but the Court found no such defect. Consequently, the Court rejected the unconstitutionality claim and mandated the lower tribunal to reform its decision based on this new constitutional assessment.

Legislator headnote

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Art. 79-A, n.º 1, da Lei n.º 28/82; Art. 283.º, n.º 1, do Código de Processo Administrativo: The Constitutional Court may, upon request, examine the constitutionality of normative acts and, if no unconstitutionality is found, revoke the lower court's decision declaring such acts invalid.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Reversal Public Prosecution Appeal Decree-Law Constitutionality

Cited Legislation

AI generated
Art. 79-A, n.º 1, da Lei n.º 28/82
Art. 283.º, n.º 1, do Código de Processo Administrativo
Art. 9.º, n.º 1 e 2, do Decreto-Lei n.º 154/91

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.
575/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
252/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
225/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provision.

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Full text

Acórdão 75/93

ACÓRDÃO N.º 75/93

Processo n.º 345/92

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