Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
TC_19930195 AI generated

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

Case Number TC_19930195
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court refused to declare unconstitutional specific provisions of a tax decree while ordering the lower court to reform its judgment. The Ministry of Public Prosecution and taxpayers challenged the constitutionality of Article 9 of Decree-Law 154/91, which was previously examined by the full court. The court decided that the challenged norms were constitutional but the lower tribunal's application required correction based on this ruling.

Legislator headnote

AI generated

Article 28 of the Constitution; Article 79-A of Law 28/82: The Constitutional Court may declare a norm constitutional while simultaneously revoking a lower court decision that incorrectly applied the question of constitutionality.

Keywords

AI generated
Constitutional Review Tax Law Validity Lower Court Reform Ministry of Public Prosecution Decree-Law 154/91

Cited Legislation

AI generated
Article 28 of the Constitution
Article 79-A of Law 28/82

Cited Case Law

AI generated
Acórdão nº 331/92
AI generated
656/92
Constitutional court upholds tax deposit law article 9, rejecting public prosecution and deposit authority challenge.
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 195/93

ACÓRDÃO Nº 195/93

Proc. nº 497/91

1ª Secção

Rel. Cons. Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que figuram, como recorrentes, o Ministério Público e a A. e recorridos, B. e mulher C., tendo em atenção os fundamentos e o conteúdo decisório do Acórdão nº 331/92, do Tribunal Constitucional, publicado no Diário da República, II série, de 14 de Novembro de 1992, tirado pelo plenário do Tribunal, em conformidade com o disposto no artigo 79º-A, da Lei nº 28/82, de 15 de Novembro, aditado pela Lei nº 85/89, de 7 de Setembro 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, 3 de Março de 1993

Maria da Assunção Esteves

Antero Alves Monteiro Dinis

Vítor Nunes de Almeida

Alberto Tavares da Costa

Armindo Ribeiro Mendes

António Vitorino

José Manuel Cardoso da Costa