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391/92 AI generated

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

Case Number 391/92
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 regarding tax collection procedures. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the lower court's ruling, which had declared the norm unconstitutional. The court rejected the unconstitutionality claim but ordered the lower tribunal to reform its decision in accordance with the established legal framework.

Legislator headnote

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Art. 9.º do Decreto-Lei n.º 154/91; The Constitutional Court established that the challenged tax provision does not violate constitutional principles and must be applied as valid law.

Keywords

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Constitutional Review Tax Collection Procedures Decree-Law Validity Lower Court Reform Public Prosecution Appeal

Cited Legislation

AI generated
Art. 9.º do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
376/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
TC_19930143
Portuguese Constitutional Court upholds deportation law constitutionality while revoking lower court decision.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

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Full text

Acórdão 95/93

ACÓRDÃO N.º 95/93

Processo n.º 391/92

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 recorridos A. e mulher;

- 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