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TC_19930156 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Case Number TC_19930156
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 while revoking the lower court's decision. The Public Ministry challenged the law's validity, arguing it violated constitutional principles, whereas the lower court had previously declared it unconstitutional. The court determined the norm was valid on its own and in conjunction with Article 9(2), thereby ordering the lower court to reform its judgment.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 243.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision declaring it unconstitutional if the norm is valid in isolation or in conjunction with other provisions.

Keywords

AI generated
constitutional review tax legislation lower court decision norm validity republican Portugal

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 243.º da CRP
Art. 9.º do Decreto-Lei nº 154/91

Cited Case Law

AI generated
Acórdão nº 331/92
- pelos fundamentos do Acórdão nº 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, como consta da Exposição Preliminar do Relator,
AI generated
550/96
Portuguese Constitutional Court upholds Article 9 of Decree-Law 194/92 against unconstitutionality claims.
TC_19980092
Constitutional court allows public prosecution appeal against lower court decision on criminal procedure grounds.
352/96
Constitutional court dismisses challenge to criminal procedure articles regarding search and seizure powers.
TC_19940096
Portuguese Constitutional Court upholds the constitutionality of the law allowing the State to acquire private property for public use.
495/94
Portuguese Constitutional Court declares Article 18(3)(d) of Law 7/92 constitutional and allows the public prosecution's appeal.

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Full text

Acórdão 156/93

ACÓRDÃO Nº 156/93

Proc. nº 55/93

1ª Secção

Rel. Cons. Ribeiro Mendes

Acordam, em conferência, na 1ª Secção do Tribunal Constitucional:

- pelos fundamentos do Acórdão nº 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, como consta da Exposição Preliminar do Relator,

- decide-se:

- a) não julgar inconstitucional a norma constante do nº 1 do artigo 9º do Decreto-Lei nº 154/91, de 23 de Abril (por si ou conjugada 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, 9 de Fevereiro de 1993

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

António Vitorino

Alberto Tavares da Costa

Maria da Assunção Esteves

Vítor Nunes de Almeida

José Manuel Cardoso da Costa