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302/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against deposit fund. The court dismisses the challenge to the specific tax provision. The decision confirms the law's validity despite the plaintiff's arguments. The court orders the lower court to reform its ruling accordingly. This case establishes that the challenged tax norm remains constitutional. The judgment clarifies the legal standing of the cited decree. The outcome favors the government's interpretation of the tax code.

Case Number 302/92
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, rejecting the unconstitutionality challenge filed by the Ministry of Public Prosecution and Caixa Geral de Depósitos. The court found no violation of constitutional principles in the specific tax provision, despite arguments regarding its application to the deposit fund. Consequently, the lower court's decision declaring the norm unconstitutional was revoked, and the case was remanded for reform in accordance with the court's finding that the law is valid.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court holds that a specific tax provision does not violate constitutional rights when applied to the deposit fund, thereby maintaining the norm's validity against unconstitutionality claims.

Keywords

AI generated
Constitutional Court Tax Law Validity Unconstitutionality Challenge Deposit Fund Decree-Law 154/91 Article 9 Remand for Reform

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
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
300/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.

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Full text

Acórdão 89/93

ACÓRDÃO N.º 89/93

Processo n.º 302/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal de 1.ª Instância das Contribuições e Impostos de Lisboa, em que são recorrentes o Ministério Público e a Caixa Geral de Depósitos 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