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262/92 AI generated

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

Case Number 262/92
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 court to reform its decision. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated fundamental rights, while the defendant company contested the tax assessment. The court rejected the unconstitutionality claim but mandated the lower tribunal to re-evaluate the case based on the confirmed legal validity.

Legislator headnote

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Art. 28.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm constitutional and simultaneously order the lower court to reform its judgment accordingly.

Keywords

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Constitutional Review Tax Law Validity Lower Court Reform Public Prosecution Appeal Constitutional Court Jurisdiction

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 222.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
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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 on VAT exemption for exports 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 deposit law constitutionality while revoking lower court decision.

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Full text

Acórdão 87/93

ACÓRDÃO N.º 87/93

Processo n.º 262/92

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