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657/92 AI generated

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

Case Number 657/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles in the specific tax provisions under review. Consequently, the lower court's declaration of unconstitutionality was revoked, and the tax law remains valid.

Legislator headnote

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Art. 28.º da CR; Art. 9.º do D.L. 154/91: The Constitutional Court holds that specific tax provisions do not violate constitutional principles when applied within their legislative intent.

Keywords

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Constitutional Review Tax Law Validity Ministry of Public Prosecution Decree-Law 154/91 Article 9 Provisions Constitutional Challenge Lower Court Decision

Cited Legislation

AI generated
Art. 79.º-A of Law No. 28/82
Art. 28.º of the Constitution
Art. 9.º of Decree-Law No. 154/91

Cited Case Law

AI generated
Acórdão n.º 331/92
AI generated
539/92
Constitutional court upholds tax law provision regarding tax evasion penalties as constitutional.
487/92
Portuguese Constitutional Court upheld tax law constitutionality, rejecting challenge to Article 9 of Decree-Law 154/91.
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.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

Acórdão 81/93

ACÓRDÃO N.º 81/93

Processo n.º 657/92

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