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TC_19940104 AI generated

Constitutional court upholds tax law provision regarding tax liability attribution to spouses in Portugal. The court ruled the norm constitutional and dismissed the challenge. The court found the law does not violate equality principles. The decision confirms the statutory rule remains valid and binding. The court rejected arguments claiming discriminatory treatment between spouses. The judgment affirms the legislative intent regarding joint tax responsibility. The outcome maintains the existing legal framework for tax disputes. The court emphasized the rational basis for the tax attribution rule. The decision provides clarity on spousal tax liability under Portuguese law. The court's ruling ensures consistent application of the tax statute.

Case Number TC_19940104
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(1) of Decree-Law 154/91, rejecting the challenge filed by the taxpayer and the Public Prosecutor. The court reasoned that the provision attributing tax liability to spouses does not violate the principle of equality before the law. Consequently, the court granted the appeal and ordered the lower court to reform its decision in accordance with this constitutional judgment.

Legislator headnote

AI generated

Art. 24.º da CRP; Art. 132.º da CRP: The attribution of tax liability to spouses under the specified decree-law does not constitute a violation of the constitutional principles of equality and non-discrimination.

Keywords

AI generated
tax liability attribution spousal joint responsibility constitutional equality principle Portuguese tax law non-discrimination in taxation constitutional review outcome Decree-Law 154/91

Cited Legislation

AI generated
Art. 24.º da CRP
Art. 132.º da CRP
Art. 78-A da Lei nº 28/82

Cited Case Law

AI generated
Acórdão nº 331/92
AI generated
540/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.
216/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.
TC_19930274
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Full text

Acórdão 104/94

ACÓRDÃO Nº 104/94

Proc. nº 140/92

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 recorridos 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