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59/93 AI generated

Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

Case Number 59/93
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 Decree-Law 154/91, rejecting the Public Prosecutor's challenge. The Public Prosecutor argued the norm was unconstitutional, while the Court found no violation of constitutional principles. Consequently, the Court revoked the lower tribunal's decision and ordered its reform to align with the established constitutional validity.

Legislator headnote

AI generated

Art. 28.º da CR; Art. 9.º do DL 154/91: The Constitutional Court ruled that the specific tax provisions under review do not violate constitutional guarantees and remain valid and enforceable.

Keywords

AI generated
Constitutional Validity Tax Law Provisions Public Prosecutor Challenge Decree-Law 154/91 Article 9 Analysis

Cited Legislation

AI generated
Art. 28.º da CR
Art. 9.º do DL 154/91
AI generated
345/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
244/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
575/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N

ACÓRDÃO N.° 419/93

Processo n.º 59/93

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 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 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