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342/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Case Number 342/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles in the tax provisions challenged by the public prosecutor. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 101.º da CRP: The Constitutional Court does not declare a tax norm unconstitutional if it does not violate the principles of equality or proportionality, thereby upholding the validity of the challenged statutory provision.

Keywords

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constitutional review tax law validity public prosecution appeal proportionality principle decreto-lei constitutionality

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 101.º da CRP
AI generated
211/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
274/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
464/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
343/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

Acórdão 93/93

ACÓRDÃO N.º 93/93

Processo n.º 342/92

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 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