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TC_19940102 AI generated

Portuguese Constitutional Court upholds tax law provision regarding tax liability for married couples. The court rejects the claim of unconstitutionality based on equality principles. The decision confirms the statutory rule remains valid and applicable. The court affirms the lower court's application of the contested tax regulation. The judgment relies on established precedents from a prior 1992 ruling. The outcome ensures the tax norm stands without constitutional challenge.

Case Number TC_19940102
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the unconstitutionality challenge against a specific article of the tax decree. The applicants argued that the provision violated equality principles by treating married couples differently regarding tax liability. The court ruled that the norm is constitutional and ordered the lower court to reform its decision accordingly.

Legislator headnote

AI generated

Decreto-Lei nº 154/91, artigo 9º, n.º 1; The provision establishing tax liability for married couples is constitutional and does not violate the principle of equality before the law.

Keywords

AI generated
tax liability married couples constitutional equality unconstitutionality challenge Portuguese tax law Constitutional Court provision validity

Cited Legislation

AI generated
Decreto-Lei nº 154/91, de 23 de Abril, artigo 9º, n.º 1
Lei nº 28/82, de 15 de Novembro, artigo 78º-A

Cited Case Law

AI generated
Acórdão nº 331/92
AI generated
300/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
656/92
Constitutional court upholds tax deposit law article 9, rejecting public prosecution and deposit authority challenge.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
482/92
Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.
TC_19920541
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional while revoking lower court decision.

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Full text

Acórdão 102/94

ACÓRDÃO Nº 102/94

Proc. nº 514/91

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 recorrido B. e mulher, 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