Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
525/92 AI generated

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

Case Number 525/92
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 contributions while revoking the lower court's declaration of unconstitutionality. The Ministry of Public Prosecution challenged the law, arguing it violated constitutional principles, but the court found no such violation. Consequently, the lower court's decision was overturned to align with the court's ruling on the law's validity.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court ruled that the challenged tax contribution norm does not violate constitutional provisions and remains valid.

Keywords

AI generated
Constitutional Court Tax Contributions Constitutional Validity Decree-Law 154/91 Public Prosecution Lower Court Review Portuguese Law

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
541/92
Constitutional Court upholds tax law provision on late payment penalties as constitutional.
212/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 100/93

ACÓRDÃO N.º 100/93

Processo n.º 525/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal de 1.ª Instância das Contribuições e Impostos de Lisboa, em que é recorrente o Ministério Público e recorrido 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