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806/92 AI generated

Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

Case Number 806/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court upheld the constitutionality of Article 9 of a 1991 tax decree, rejecting the Ministry of Public Prosecution's challenge. The court found no violation of constitutional principles despite arguments regarding foreign company treatment. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the original tax ruling was reinstated.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 9.º do Decreto-Lei nº 154/91: The prohibition of tax exemptions for foreign companies does not violate constitutional equality or sovereignty principles when applied uniformly to all non-resident entities.

Keywords

AI generated
tax exemption foreign companies constitutional equality Portuguese tax law non-resident entities fiscal sovereignty constitutional review

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 9.º do Decreto-Lei nº 154/91
AI generated
578/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
305/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
228/92
Constitutional Court upholds tax law article 9, rejecting public prosecution challenge to its constitutionality.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Full text

ACÓRDÃO N

ACÓRDÃO N.° 418/93

Processo n.º 806/92

1.ª Secção

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrida A., Ld.ª

- pelos fundamentos do acórdão n° 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 n° 1 do artigo 9º do Decreto-Lei nº154/91, de 23 de Abril (por si ou conjugado com o n° 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, 30 de Junho de 1993

António Vitorino

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Antero Alves Monteiro Diniz

Vítor Nunes de Almeida

Maria da Assunção Esteves

José Manuel Cardoso da Costa