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554/92 AI generated

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

Case Number 554/92
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 decision. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the constitutionality of the norm, arguing it violated fundamental rights. The court determined the provision was constitutional but ordered the lower court to reform its judgment accordingly.

Legislator headnote

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Art. 28.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional while simultaneously revoking the specific judicial decision that challenged its validity.

Keywords

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Constitutional Review Tax Contributions Decree-Law Validity Judicial Reform Constitutional Court Portuguese Law Administrative Tax

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 27.º da CRP
AI generated
506/91
Constitutional court upholds tax law provision regarding social security contributions and revokes lower court decision.
502/91
Constitutional court upholds tax law provision on social security contributions while revoking lower court decision.
21/92
Constitutional Court upholds tax law provision on social security contributions, rejecting unconstitutionality claim.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
616/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

Acórdão 102/93

ACÓRDÃO N.º 102/93

Processo n.º 554/92

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 são recorrentes o Ministério Público e a Caixa Geral de Depósitos e recorrido A. e mulher e B.;

- 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