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330/93 AI generated

Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.

Case Number 330/93
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 while granting the appeal against the first-instance tax court ruling. The Ministry of Public Prosecution challenged the lower court's application of the law, arguing for its unconstitutionality. The court determined the norm was valid but ordered the lower court to reform its decision in accordance with the constitutional analysis.

Legislator headnote

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Art. 9º n.º 1 do Decreto-Lei n.º 154/91; The Constitutional Court declared the challenged tax provision constitutional and ordered the lower court to reform its judgment accordingly.

Keywords

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Constitutional Review Tax Law Validity Administrative Appeal Lower Court Reform Public Prosecution Appeal

Cited Legislation

AI generated
Art. 9º n.º 1 do Decreto-Lei n.º 154/91
Art. 9º n.º 2 do Decreto-Lei n.º 154/91
AI generated
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.

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Full text

ACÓRDÃO N

ACÓRDÃO N.º 389/93

Processo n.º 330/93

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2.ª 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., Ld.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) Conceder provimento ao recurso e, em consequência, revogar a decisão recorrida, que deve ser reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 8 de Junho de 1993

Fernando Alves Correia

Messias Bento

Alberto Tavares da Costa

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa