Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
621/92 AI generated

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

Case Number 621/92
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 matters. The Ministry of Public Prosecution challenged the lower court's ruling, arguing the norm violated constitutional principles. The court rejected the unconstitutionality claim and ordered the lower tribunal to reform its decision accordingly.

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 and rejected the unconstitutionality argument raised by the public prosecutor.

Keywords

AI generated
Constitutional Court Tax Law Unconstitutionality Public Prosecution Decree-Law 154/91

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
453/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
379/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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 104/93

ACÓRDÃO N.º 104/93

Processo n.º 621/92

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., S.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