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TC_19930406 AI generated

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

Case Number TC_19930406
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge against Article 9 of a specific tax decree. The Ministry of Public Prosecution argued the norm was invalid, while the lower court had previously declared it unconstitutional. The court decided to uphold the law's validity and remand the case for reform based on this constitutional determination.

Legislator headnote

AI generated

Decreto-Lei nº 154/91, Art. 9º; The Constitutional Court ruled that the challenged tax provision does not violate constitutional principles and must be applied as valid legislation.

Keywords

AI generated
Constitutional Review Tax Law Validity Unconstitutionality Challenge Portuguese Constitution Remand for Reform

Cited Legislation

AI generated
Decreto-Lei nº 154/91, de 23 de Abril, Art. 9º

Cited Case Law

AI generated
Acórdão nº 331/92
- pelos fundamentos do Acórdão nº 331/92, publi­cado no Diário da República, II Série , de 14 de Novembro de 1992.
AI generated
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.
300/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 406/93

ACÓRDÃO Nº 406/93

2ª Secção

Proc. nº 322/93

Rel. Cons. 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 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, 29 de Junho de 1993

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa