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660/92 AI generated

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

Case Number 660/92
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 collection procedures. The Ministry of Public Prosecution and Caixa Geral de Depósitos challenged the lower court's ruling, arguing the norm violated constitutional principles. The court rejected the unconstitutionality claim but ordered the lower court to reform its decision based on the upheld legal framework.

Legislator headnote

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Art. 28.º da CRP; Art. 24.º da CRP: The Constitutional Court may declare a norm constitutional without invalidating it, thereby preserving the legal order while correcting procedural errors in lower courts.

Keywords

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Constitutional Review Tax Collection Law Lower Court Reform Constitutional Validity Administrative Procedure

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 24.º da CRP
AI generated
182/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
580/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
287/92
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.

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Full text

Acórdão 105/93

ACÓRDÃO N.º 105/93

Processo n.º 660/92

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 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