Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
TC_19930142 AI generated

Constitutional court upholds tax law article 9, revoking lower court decision on its constitutionality.

Case Number TC_19930142
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged provision of Article 9 of Decree-Law 154/91 constitutional and rejected the unconstitutionality claim. The Ministry of Public Prosecution sought to invalidate the norm, while the respondent company argued it violated constitutional principles. The court ruled that the statutory text did not infringe fundamental rights, thereby ordering the lower court to reform its judgment.

Legislator headnote

AI generated

Art. 24.º n.º 2 da CRP; Art. 9.º n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles, thereby upholding the validity of the challenged tax provision.

Keywords

AI generated
constitutional review tax legislation fundamental rights lower court reform constitutional validity

Cited Legislation

AI generated
Art. 24.º n.º 2 da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
AI generated
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
223/2025
Constitutional Court dismisses abstract review for being untimely and misdirected at a judicial interpretation rather than the law itself.
429/92
Constitutional court upholds tax contribution law article 9 while revoking lower court decision.
904/2023
Constitutional Court dismisses appeal for non-compliance with procedural requirements for admissibility of abstract review.
222/92
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 142/93

ACÓRDÃO Nº 142/93

Processo n° 280/92

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., SARL, -

- 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 nº 154/91, de 23 de Abril (por si ou conjugado com o n° 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