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TC_19950515 AI generated

Constitutional court rejects unconstitutionality claim of Macau tax law and remands case for reformulation.

Case Number TC_19950515
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court of Portugal rejected the unconstitutionality challenge against Article 1 of Macau's Decree-Law 5/93/M regarding tax matters. The Ministry of Public Prosecution, acting as the appellant, argued the norm violated constitutional principles, while the lower court had previously refused its application. The court decided not to declare the law unconstitutional but to revoke the lower court's decision and order a new ruling consistent with its constitutional analysis.

Legislator headnote

AI generated

Art. 241.º da CRP; Art. 242.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and if so, must revoke the decision upholding it and order a new ruling in conformity with the constitutional decision.

Keywords

AI generated
Constitutional Review Macau Administrative Law Unconstitutionality Claim Remand for Reformulation Ministry of Public Prosecution

Cited Legislation

AI generated
Art. 241.º da CRP
Art. 242.º da CRP
AI generated
84/95
Court upholds a Macau decree against unconstitutionality, dismissing the public prosecution's challenge to the law.
TC_19950516
Constitutional court rejects unconstitutionality claim of Macau decree regarding public finance procedures.
TC_19950514
Constitutional court rejects unconstitutionality claim of Macau decree regarding public service appointments.
13/94
Constitutional Court declares Article 1 of Decree-Law 5/93/M unconstitutional and orders its revocation.
326/93
Constitutional court dismisses challenge to deportation law article 9 as not unconstitutional.

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Full text

Acórdão 515/95

ACÓRDÃO Nº 515/95

Proc. nº 238/94

1ª Secção

Rel.: Cons. Maria Fernanda Palma

Acordam na 1ª Secção do Tribunal Constitucional:

No presente processo, vindo do Tribunal de Contas de Macau, em que é recorrente o Ministério Público, estando em causa apenas a questão da inconstitucionalidade do artigo único do Decreto-Lei nº 5/93/M, de 8 de Fevereiro (cuja aplicação foi recusada pelo tribunal a quo), pelas razões constantes dos Acórdãos nºs 454/95 a 463/95 deste Tribunal e Secção (ainda inéditos, tendo sido junta aos autos cópia do primeiro desses arestos), para que ora se remete, decide-se:

a) Não julgar inconstitucional a norma constante do artigo único do Decreto-Lei nº 5/93/M, de 8 de Fevereiro;

b) Conceder provimento ao recurso e, em consequência, revogar a decisão recorrida, determinando a sua reformulação em conformidade com o ora decidido sobre a questão de constitucionalidade.

Lisboa, 28 de Setembro de 1995

Maria Fernanda Palma

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

Luís Nunes de Almeida