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208/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Case Number 208/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional upheld the constitutionality of Article 9 of Decree-Law 154/91 while ordering the lower court to reform its ruling. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated fundamental rights, but the court found no such violation. Consequently, the court declared the lower court's decision on unconstitutionality invalid and mandated a retrial based on the confirmed legal validity.

Legislator headnote

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Art. 9.º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court established that a specific tax provision does not violate constitutional principles when applied in conjunction with other articles of the same law.

Keywords

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Constitutional Review Tax Law Validity Decree-Law 154/91 Article 9 Provision Lower Court Reform

Cited Legislation

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Art. 9.º n.º 1 do Decreto-Lei n.º 154/91, de 23 de Abril
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Full text

Acórdão 82/93

ACÓRDÃO N.º 82/93

Processo n.º 208/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário da 1.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrida a A., Lda.;

- pelos fundamentos do Acórdão n.º 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992,

- decide-se:

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

António Vitorino

Maria da Assunção Esteves

Armindo Ribeiro Mendes

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

José Manuel Cardoso da Costa