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182/92 AI generated

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

Case Number 182/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9(1) of Decree-Law 154/91 constitutional and rejected the challenge filed by the Caixa Geral de Depósitos and the Public Prosecutor. Although the law was found not to violate the Constitution, the court ordered the lower tribunal to revoke its previous ruling and reform the case accordingly. This decision balanced the statutory interpretation against the constitutional claims raised by the financial institution.

Legislator headnote

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Art. 24.º da CRP; Art. 200.º da CRP: The Constitutional Court may declare a norm constitutional and simultaneously revoke the lower court's decision on unconstitutionality, ordering a reform of the case in accordance with the final judgment.

Keywords

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Portuguese Constitutional Court tax law constitutionality lower court decision revocation financial institution litigation Constitutional review outcome

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 200.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
287/92
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.
523/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Full text

Acórdão 140/93

ACÓRDÃO Nº 140/93

Processo nº 182/92

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrentes a Caixa Geral de Depósitos e o Ministério Público e recorrida A., Lda.,

- pelos fundamentos do acórdão nº 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° 1 do artigo 9° do Decreto-Lei n° 154/91, de 23 de Abril (por si ou conjugado com o nº 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, 27 de Janeiro de 1993

Fernando Alves Correia

José de Sousa e Brito

Luís Nunes de Almeida

Mário de Brito

Bravo Serra

Messias Bento

José Manuel Cardoso da Costa