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355/92 AI generated

Constitutional Court upholds tax law provision while revoking lower court's unconstitutionality ruling.

Case Number 355/92
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 the specific tax norm under review, thereby rejecting the Ministry of Public Prosecution's challenge. The lower court had previously found the provision unconstitutional, but the Constitutional Court reversed this decision based on its own prior analysis. Consequently, the lower court's ruling was revoked and ordered to be reformated in accordance with the Court's judgment.

Legislator headnote

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Art. 79-A, n.º 1, da Lei n.º 28/82; The Constitutional Court may decide not to declare a norm unconstitutional when it finds no violation of the Constitution, thereby maintaining the norm's validity despite prior lower court findings.

Keywords

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Constitutional Review Tax Norm Validity Unconstitutionality Challenge Lower Court Reversal Ministry of Public Prosecution

Cited Legislation

AI generated
Art. 79-A, n.º 1, da Lei n.º 28/82
Art. 9.º, n.º 1 do Decreto-Lei n.º 154/91

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
345/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
278/92
Constitutional Court upholds tax law article 9, rejecting challenge to its constitutionality.
225/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provision.

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Full text

Acórdão 76/93

ACÓRDÃO N.º 76/93

Processo n.º 355/92

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