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56/93 AI generated

Portuguese Constitutional Court upholds tax law article 9(1) as constitutional against public prosecution appeal.

Case Number 56/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the public prosecution's appeal challenging the constitutionality of Article 9(1) of Decree-Law 154/91. The court found the specific tax provision did not violate constitutional principles when examined in isolation or combined with Article 9(2). Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court holds that a specific tax provision is not unconstitutional if it does not infringe fundamental rights or principles when analyzed independently or in conjunction with related clauses.

Keywords

AI generated
Constitutional Review Tax Law Validity Public Prosecution Appeal Decree-Law 154/91 Article 9 Analysis

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 27.º da CRP
AI generated
379/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
621/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
264/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
453/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
475/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation ruling.

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Full text

Acórdão 167/93

ACÓRDÃO Nº 167/93

Processo nº 56/93

2ª Secção

Relator: Conselheiro Luís Nunes de Almeida

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., SA, -

- pelos fundamentos do acórdão nº 331/92, publicado no Diário da República, II Série, de 14 de Novembro d 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 nº 2 do mesmo artigo);

b) revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com aqui decidido sobre a questão de constitucionalidade.

Lisboa, 10 de Fevereiro de 1993

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

José Manuel Cardoso da Costa