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471/91 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.

Case Number 471/91
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional but revoked the lower court's decision to strike it down. The taxpayers argued the law violated their rights, while the state maintained its validity. The court rejected the unconstitutionality claim, mandating 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 may declare a norm constitutional even if it affects specific rights, provided it does not violate the fundamental principles of the Constitution.

Keywords

AI generated
Constitutional Review Tax Law Validity Fundamental Rights Lower Court Reform Portuguese Constitution

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 9.º, n.º 1, do Decreto-Lei n.º 154/91
AI generated
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
470/91
Portuguese Constitutional Court upheld a tax law provision regarding bank deposit interest taxation as constitutional.
TC_19920541
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional while revoking lower court decision.
74/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
574/92
Constitutional court upholds tax law article 9, rejecting challenge by bank and prosecutor.

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Full text

Acórdão 326/93

ACÓRDÃO N.º 326/93

Processo nº 471/91

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 recorrentes a Caixa Geral de Depósitos e o Ministério Público e recorridos A. e mulher,

- 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, 5 de Maio 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