Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
325/92 AI generated

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

Case Number 325/92
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 revoking the lower tribunal's decision. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated property rights, while the companies defended its validity. The court ruled the norm was not unconstitutional but ordered the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 13.º da CRP: The Constitutional Court may declare a norm unconstitutional, but if it finds no violation, it must revoke the lower court's decision upholding the challenge.

Keywords

AI generated
Constitutional Review Tax Law Validity Property Rights Lower Court Reform Constitutional Court Jurisdiction

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 13.º da CRP
AI generated
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
453/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
475/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation ruling.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

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 91/93

ACÓRDÃO N.º 91/93

Processo n.º 325/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorridas a A., S.A e a B., 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