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454/92 AI generated

Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.

Case Number 454/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the challenge to the constitutionality of Article 9.1 of Decree-Law 154/91 regarding tax collection procedures. The Ministry of Public Prosecution argued the norm was unconstitutional, while the lower court had previously declared it so. The court decided to uphold the statute and revoke the lower court's decision, ordering a new trial in conformity with the established constitutionality.

Legislator headnote

AI generated

Art. 9.º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court ruled that the challenged tax provision does not violate constitutional principles and must be applied as valid law.

Keywords

AI generated
tax collection procedure constitutional challenge Decree-Law 154/91 public prosecution appeal lower court revocation

Cited Legislation

AI generated
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91, de 23 de Abril
AI generated
351/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
305/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
184/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform judgment.
478/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
271/92
Constitutional court upholds tax law provision while ordering lower court to reform judgment accordingly.

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Full text

Acórdão 97/93

ACÓRDÃO N.º 97/93

Processo n.º 454/92

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