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470/92 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provision.

Case Number 470/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91 regarding tax matters. The Ministry of Public Prosecution challenged the norm, arguing it violated constitutional principles, while the defendant company contested the specific tax obligations. The court rejected the unconstitutionality claim, affirming the validity of the tax provision as written.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 103.º da CRP: The Constitutional Court declared the norm unconstitutional only if it violates fundamental rights or principles, otherwise upholding the validity of the challenged tax provision.

Keywords

AI generated
Constitutional Court Tax Law Validity Unconstitutionality Claim Decree-Law 154/91 Article 9 Tax Public Prosecution Constitutional Review

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 103.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
80/93
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
324/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
379/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
53/93
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Full text

Acórdão 141/93

ACÓRDÃO Nº 141/93

Processo nº 470/92

2ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tribu­tário de 1ª Instância de Lisboa, sendo recorrente 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 nº 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

José de Sousa e Brito

Messias Bento

Mário de Brito

Luís Nunes de Almeida

Bravo Serra

Fernando Alves Correia

José Manuel Cardoso da Costa