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TC_19940103 AI generated

Constitutional court upholds tax law article 9 regarding property tax exemptions for specific categories.

Case Number TC_19940103
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 the Property Tax Law constitutional and rejected the challenge filed by the taxpayer and the Public Prosecutor. The court relied on its previous ruling (Acórdão nº 331/92) to confirm that the exemption criteria do not violate the principle of equality or other constitutional guarantees. Consequently, the lower court's decision finding the norm unconstitutional was overturned, and the tax law remains in force.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 103.º da CRP: The Constitutional Court established that the property tax exemption criteria defined in the specific law do not constitute an unconstitutional violation of the principle of equality before the law.

Keywords

AI generated
property tax exemption constitutional equality tax law validity fiscal discrimination constitutional review property tax law taxpayer rights

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 103.º da CRP
Art. 78-A da Lei nº 28/82

Cited Case Law

AI generated
Acórdão nº 331/92
AI generated
TC_19950297
Constitutional court declares deportation restriction unconstitutional and allows appeal to reform lower court decision.
180/82
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
TC_19940102
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.
353/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
216/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

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Full text

Acórdão 103/94

ACÓRDÃO Nº 103/94

Proc. nº 72/92

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., 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

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

José Manuel Cardoso da Costa