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80/93 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Case Number 80/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9(1) of Decree-Law 154/91 constitutional and rejected the challenge filed by the Public Prosecutor. Although the law was found not to violate the Constitution, the court ordered the lower tribunal to reform its previous ruling based on this new constitutional assessment. Consequently, the specific tax decision previously made by the first-instance court was revoked and remanded for reconsideration in light of the upheld statute.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 9.º n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional while simultaneously revoking a lower court decision that relied on a contrary interpretation, thereby ordering the reform of that decision.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Reform Public Prosecutor Appeal Constitutional Decision

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
AI generated
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
470/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provision.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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Full text

Acórdão 183/93

ACÓRDÃO Nº 183/93

Processo nº 80/93

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 9° 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, 2 de Março de 1993

José de Sousa e Brito

Luís Nunes de Almeida

Messias Bento

Bravo Serra

Mário de Brito

Fernando Alves Correia

José Manuel Cardoso da Costa