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52/93 AI generated

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

Case Number 52/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the constitutional challenge to Article 9 of Decree-Law 154/91 inadmissible and upheld its validity. The Ministry of Public Prosecution successfully argued against the taxpayer's claim that the tax provision violated constitutional principles. Consequently, the lower court's decision finding the norm unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a tax norm is not unconstitutional if it does not violate the principle of equality or other constitutional guarantees, thereby rejecting the challenge to its validity.

Keywords

AI generated
constitutional challenge tax law validity principle of equality lower court review constitutional court decision

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
AI generated
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
80/93
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

Acórdão 165/93

ACÓRDÃO Nº 165/93

Processo nº 52/93

2.ª Secção

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 recorrente o Ministério Público e recorrida A., Lda.

- pelos fundamentos do acórdão n° 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 9º do Decreto-Lei n° 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, 10 de Fevereiro de 1993

Fernando Alves Correia

Luís Nunes de Almeida

José de Sousa e Brito

Messias Bento

Mário de Brito

Bravo Serra

José Manuel Cardoso da Costa