Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
251/92 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform judgment.

Case Number 251/92
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 ordering the lower tax court to reform its decision. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated legal principles, but the Court found no such violation. Consequently, the Court declared the law valid but revoked the lower court's ruling to ensure compliance with the constitutional analysis.

Legislator headnote

AI generated

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

AI generated
Constitutional Review Tax Law Validity Decree-Law 154/91 Article 9 Provision Judicial Reform Order

Cited Legislation

AI generated
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
423/92
Portuguese Constitutional Court upheld a tax law provision regarding VAT exemptions for specific goods.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 86/93

ACÓRDÃO N.º 86/93

Processo n.º 251/92

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