Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
TC_19940101 AI generated

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

Case Number TC_19940101
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 9, Section 1 of Decree-Law 154/91 constitutional and rejected the unconstitutionality challenge. Recurrents A. and the Public Prosecutor argued the norm violated rights, while respondents B. and C. defended its validity. The court ruled by adopting the reasoning from a prior decision, affirming the law's constitutionality and ordering the lower court to reform its judgment accordingly.

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 adopting the reasoning of a previous decision, thereby confirming its constitutionality without re-examining the merits.

Keywords

AI generated
Constitutional Court Tax Law Validity Unconstitutionality Challenge Adoption of Prior Reasoning Decree-Law 154/91 Procedural Economy Constitutional Review

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
TC_19930001
Constitutional Court upholds tax law provision on interest rates while revoking lower court decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
487/92
Portuguese Constitutional Court upheld tax law constitutionality, rejecting challenge to Article 9 of Decree-Law 154/91.
181/92
Constitutional court upholds tax law provision while revoking lower court's invalidity declaration.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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 101/94

ACÓRDÃO Nº 101/94

Proc. nº 467/91

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 recorridos B. e C., 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