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376/92 AI generated

Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

Case Number 376/92
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 court's decision declaring it unconstitutional. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the norm, arguing it violated constitutional principles regarding tax collection. The court determined the provision did not infringe fundamental rights and ordered the lower judgment to be reformed accordingly.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that the challenged 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 Analysis Lower Court Reform

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
391/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
130/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidity ruling.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
388/92
Portuguese Constitutional Court upheld a tax law provision regarding joint liability for tax evasion by spouses.

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Full text

Acórdão 94/93

ACÓRDÃO N.º 94/93

Processo n.º 376/92

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 são recorrentes o Ministério Público e a Caixa Geral de Depósitos e recorrida 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