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580/92 AI generated

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

Case Number 580/92
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 and Caixa Geral de Depósitos challenged the norm, 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 finding that the statutory provision remains valid.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax norm constitutional, rejecting the argument that it infringed upon fundamental rights or violated the principle of equality before the law.

Keywords

AI generated
Constitutional Review Tax Contributions Decree-Law Validity Fundamental Rights Lower Court Revocation

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
550/92
Constitutional court upholds tax deposit law article 9, rejecting unconstitutionality claim against state authority.
264/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
660/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.

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Full text

Acórdão 103/93

ACÓRDÃO N.º 103/93

Processo n.º 580/92

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 recorrida 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