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475/92 AI generated

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

Case Number 475/92
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 decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, which the lower court had struck down. The court determined that the challenged norms did not violate the Constitution and thus reinstated the original administrative ruling.

Legislator headnote

AI generated

Art. 79-A, n.º 1, da Lei n.º 28/82; Art. 262, n.º 1, da Lei n.º 28/82: The Constitutional Court may decide not to declare a norm unconstitutional when the lower court's decision is based on a misinterpretation of constitutional principles, thereby revoking the lower court's ruling.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Norms

Cited Legislation

AI generated
Art. 79-A, n.º 1, da Lei n.º 28/82
Art. 262, n.º 1, da Lei n.º 28/82

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
293/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
250/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
472/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 80/93

ACÓRDÃO N.º 80/93

Processo n.º 475/92

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