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234/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.

Case Number 234/92
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 revoking the lower court's decision. The Ministry of Public Prosecution challenged the norm, arguing its constitutionality, while the defendant company sought its invalidation. The court determined the provision was not unconstitutional and ordered the lower tribunal to reform its ruling accordingly.

Legislator headnote

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Art. 9.º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court established that the challenged tax norm does not violate constitutional principles and must be applied as written.

Keywords

AI generated
Constitutional Review Tax Law Validity Decree-Law 154/91 Ministry of Public Prosecution Constitutional Unconstitutionality

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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Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
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Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 84/93

ACÓRDÃO N.º 84/93

Processo n.º 234/92

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., 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