Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
505/91 AI generated

Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.

Case Number 505/91
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 challenge filed by Caixa Geral de Depósitos and the Public Prosecutor. The court found no violation of constitutional principles despite the arguments raised by the taxpayers. Consequently, the lower court's decision declaring the norm unconstitutional was revoked and the case remanded for reform.

Legislator headnote

AI generated

Art. 24.º n.º 2 da CR; Art. 9.º do DL 154/91: The Constitutional Court ruled that the challenged tax provision does not violate constitutional rights when applied in conjunction with its second paragraph.

Keywords

AI generated
Constitutional challenge Tax law validity Decree-Law 154/91 Article 9 analysis Constitutional review

Cited Legislation

AI generated
Art. 24.º n.º 2 da CR
Art. 9.º do DL 154/91
AI generated
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
TC_19920541
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional while revoking lower court decision.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
483/91
Constitutional court upholds tax law article 9, rejecting challenge by bank against fiscal measures.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 616/93

ACÓRDÃO N.º 616/93

Processo n.º 505/91

1.ª Secção

Relator: Conselheiro A. Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que são recorrentes a Caixa Geral de Depósitos e o Ministério Público e recorridos A. e mulher

- 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, 3 de Novembro de 1993

António Vitorino

Alberto Tavares da Costa

Maria Assunção Esteves

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Diniz

José Manuel Cardoso da Costa