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53/93 AI generated

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

Case Number 53/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the norm in Article 9(1) of Decree-Law 154/91 constitutional and rejected the unconstitutionality challenge. The Ministry of Public Prosecution appealed a lower court decision regarding the tax regulation's validity. The court ruled that the provision did not violate constitutional principles and ordered the lower court to reform its judgment accordingly.

Legislator headnote

AI generated

Art. 24.º da CR; Art. 9.º do DL 154/91: The Constitutional Court held that the challenged tax provision does not infringe constitutional rights and remains valid.

Keywords

AI generated
constitutional review tax legislation unconstitutionality challenge Decree-Law 154/91 public prosecution appeal

Cited Legislation

AI generated
Art. 24.º da CR
Art. 9.º do DL 154/91
AI generated
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
274/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
472/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Full text

Acórdão 166/93

ACÓRDÃO Nº 166/93

Processo nº 53/93

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 9º do Decreto-Lei nº 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, 10 de Fevereiro de 1993

José de Sousa e Brito

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Bravo Serra

Fernando Alves Correia

José Manuel Cardoso da Costa