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213/92 AI generated

Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.

Case Number 213/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 while revoking the lower court's declaration of unconstitutionality. The Ministry of Public Prosecution challenged the law's validity, arguing it violated constitutional principles, whereas the lower court had previously declared it unconstitutional. The court decided to reject the unconstitutionality claim but ordered the lower court to reform its judgment in accordance with the final ruling.

Legislator headnote

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Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional even if it conflicts with other constitutional principles, provided the specific provision does not violate the core essence of the rights protected.

Keywords

AI generated
Constitutional Review Tax Law Validity Unconstitutionality Declaration Lower Court Reform Public Prosecution Appeal

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Constitutional court upholds tax law provision while revoking lower court decision on its validity.
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
376/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 83/93

ACÓRDÃO N.º 83/93

Processo n.º 213/92

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 recorrido A.;

- 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