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244/92 AI generated

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

Case Number 244/92
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 judgment. 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 consistent with the upheld legal norm.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional even if a lower court has found it unconstitutional, thereby validating the statute and requiring the lower court to reform its decision.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Error Judicial Reform Order Constitutional Norm Upheld

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
TC_19930069
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Full text

Acórdão 85/93

ACÓRDÃO N.º 85/93

Processo n.º 244/92

Relator: Conselheiro António Vitorino

Acordam na 1ª 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