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TC_19930168 AI generated

Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.

Case Number TC_19930168
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
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 of Decree-Law 154/91. The court found no violation of constitutional principles when the tax norm was applied alongside its second paragraph. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 20.º da CR; Art. 9.º do Decreto-Lei nº 154/91: The Constitutional Court holds that the challenged tax provision does not violate constitutional rights when applied in conjunction with its complementary paragraph.

Keywords

AI generated
constitutional appeal tax law validity public prosecution appeal constitutional review decreo lei constitutionality

Cited Legislation

AI generated
Art. 20.º da CR
Art. 9.º do Decreto-Lei nº 154/91
AI generated
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.

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Full text

Acórdão 168/93

ACÓRDÃO Nº 168/93

Proc. nº 57/93

Cons. Messias Bento

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., -

- 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 1992

Messias Bento

Mário de Brito

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa