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TC_19940100 AI generated

Constitutional court upholds tax law article 9 as constitutional, dismissing challenge by taxpayer and prosecutor.

Case Number TC_19940100
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the unconstitutionality challenge filed by a taxpayer and the Public Prosecutor against Article 9 of a specific tax decree. The court relied on established legal reasoning from a prior decision to determine that the contested norm did not violate constitutional principles. Consequently, the court granted the appeal and ordered the lower court to reform its judgment, confirming the law's validity.

Legislator headnote

AI generated

Art. 28º da Lei Orgânica do Tribunal Constitucional; Art. 78º-A da Lei nº 28/82: The Constitutional Court may uphold a challenged norm by granting the appeal and ordering the reform of the lower court's decision when the norm is found not to be unconstitutional.

Keywords

AI generated
Constitutional Court Unconstitutionality Challenge Tax Law Validity Appeal Granting Lower Court Reform Constitutional Review Decree-Law Article 9

Cited Legislation

AI generated
Art. 28 of the Organic Law of the Constitutional Court
Art. 78-A of Law No. 28/82

Cited Case Law

AI generated
Acórdão nº 331/92
AI generated
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
454/92
Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.
TC_19930274
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
786/2024
Portuguese Constitutional Court declares Energy Sector Extraordinary Contribution clause unconstitutional due to lack of bilateral link.

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Full text

Acórdão 100/94

ACÓRDÃO Nº 100/94

Proc. nº 466/91

1ª Secção

Rel. Cons. António Vitorino

Acordam, na 1ª Secção do Tribunal Constitucional:

Nos presentes autos vindos do Tribunal de 1ª Instância das Contribuições e Impostos de Lisboa, em que são recorrentes a A. e o Ministério Público e recorrida a B., concordando-se com a exposição do Relator elaborada ao abrigo do artigo 78º-A, da Lei nº 28/82, de 15 de Novembro, decide-se, pelos fundamentos constantes do Acórdão nº 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, não julgar inconstitucional a norma 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) e consequentemente conceder provimento ao recurso e determinar a reforma da decisão recorrida em conformidade com o presente julgamento de não inconstitucionalidade.

Lisboa, 20 de Janeiro de 1994

António Vitorino

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

José Manuel Cardoso da Costa