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466/92 AI generated

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

Case Number 466/92
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. The Ministry of Public Prosecution challenged the law's validity, arguing it violated constitutional principles regarding tax collection. The court determined the statutory provisions were valid and ordered the lower tribunal to reform its judgment accordingly.

Legislator headnote

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Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax norm constitutional and rejected the unconstitutionality claim, mandating the lower court to reform its ruling.

Keywords

AI generated
Constitutional Review Tax Law Validity Decree-Law 154/91 Unconstitutionality Claim Lower Court Reform

Cited Legislation

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Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
454/92
Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
286/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

Acórdão 98/93

ACÓRDÃO N.º 98/93

Processo n.º 466/92

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