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323/93 AI generated

Constitutional court upheld tax law article 9(1) as constitutional and revoked lower court decision.

Case Number 323/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the public prosecution's challenge to the constitutionality of Article 9(1) of Decree-Law 154/91. The court found the provision did not violate constitutional principles when applied alongside Article 9(2). Consequently, the lower court's declaration of unconstitutionality was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 200.º da CRP: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles when interpreted in conjunction with other provisions of the same law.

Keywords

AI generated
constitutional review tax legislation proportionality principle public prosecution appeal remand for reform legal interpretation fundamental rights

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 200.º da CRP
Art. 9.º do Decreto-Lei nº 154/91
AI generated
521/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
TC_19930168
Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.

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Full text

Acórdão 380/93

ACÓRDÃO Nº 380/93

Processo nº 323/93

2ª secção

Rel. 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, 8 de Junho de 1993

Messias Bento

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa