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79/93 AI generated

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

Case Number 79/93
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 unconstitutionality claim. The Ministry of Public Prosecution challenged the law's validity, while the taxpayer company argued it violated constitutional principles. The court affirmed the statute's validity but ordered the lower tribunal to reform its judgment accordingly.

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 established that the challenged tax provision does not violate constitutional rights when applied in conjunction with its second paragraph.

Keywords

AI generated
tax law constitutionality Portuguese Constitutional Court Decree-Law 154/91 public prosecution appeal judicial reform order

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
AI generated
429/92
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231/92
Portuguese Constitutional Court upheld a law's constitutionality regarding administrative fines for unauthorized land use.
541/92
Constitutional Court upholds tax law provision on late payment penalties as constitutional.
TC_19960808
Portuguese Constitutional Court upholds criminal law provisions regarding judicial review of administrative acts.
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 186/93

ACÓRDÃO Nº 186/93

Processo nº 79/93

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 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, 2 de Março de 1993

Fernando Alves Correia

Messias Bento

José de Sousa e Brito

Mário de Brito

Luís Nunes de Almeida

Bravo Serra

José Manuel Cardoso da Costa