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99/96 AI generated

Constitutional court allows tax authority appeal by revoking lower court decision due to prior unconstitutionality ruling.

Case Number 99/96
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted the tax authority's appeal and revoked the lower court's decision to align with a prior unconstitutionality ruling. The Ministry of Finance challenged a judgment against a company, arguing the lower court failed to account for established constitutional violations. The court decided to overturn the lower ruling because it must conform to the specific constitutional interpretation already established in a related decision.

Legislator headnote

AI generated

Art. 220.º da CRP; Art. 221.º da CRP: When a lower court decision conflicts with a prior Constitutional Court ruling on unconstitutionality, the lower decision must be revoked to ensure conformity with the constitutional order.

Keywords

AI generated
Constitutional conformity Tax authority appeal Unconstitutionality ruling Revocation of judgment Constitutional Court power

Cited Legislation

AI generated
Art. 220.º da CRP
Art. 221.º da CRP

Cited Case Law

AI generated
Acórdão nº 419/96
Portuguese Constitutional Court rejects challenge to landlord's eviction right under Urban Rental Law Art. 71(2).
AI generated
385/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
TC_19980355
Portuguese Constitutional Court allows appeal against tax procedure code refusal based on prior constitutional rulings.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Full text

Acórdão 775/96

ACÓRDÃO Nº 775/96

Ao

ACÓRDÃO Nº 777/96

Processo nº 99/96

2ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestas autos vindos do Tribunal Tributário de 1ª Instância de Braga, em que é recorrente o Ministério Público e recorrida A., Lda., pelas razões constantes do Acórdão nº 417/96 do qual foi junta cópia aos autos, decide-se conceder provimento ao recurso e revogar-se a decisão recorrida, a fim de ser reformada em conformidade com o decidido quanto à questão de inconstitucionalidade, nesse Acórdão nº 419/96.

Lisboa, 12 de Junho de 1996

José de Sousa e Brito

Messias Bento

Bravo Serra

Fernando Alves Correia

Luís Nunes de Almeida

José Manuel Cardoso da Costa

Acórdãos iguais a este e do mesmo relator: Ac. 776/96 – Proc. 100/96, Ac. Nº 777/96 – Proc. 145/96.