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TC_19970145 AI generated

Portuguese Constitutional Court declares tax law article unconstitutional and dismisses appeal due to non-existent tax fact.

Case Number TC_19970145
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared Article 4 of Decree-Law 179/90 unconstitutional with general binding force and ordered the lower court to reform its decision. The Ministry Public appealed a ruling where the existence of a tax fact was not verified, while the taxpayer argued against the tax liability. The court ruled that the challenged norm was invalid, meaning the lower court could not base its judgment on a non-existent tax fact.

Legislator headnote

AI generated

Art. 28º da CRP; Art. 4º do Decreto-Lei nº 179/90: The Constitutional Court may declare a normative provision unconstitutional, thereby invalidating any judicial decision based on that invalid norm and requiring the lower court to re-evaluate the case without the unconstitutional basis.

Keywords

AI generated
Constitutional Review Tax Law Unconstitutionality General Binding Force Non-existent Tax Fact Judicial Reform Order Ministry Public Appeal Portuguese Constitutional Court

Cited Legislation

AI generated
Art. 28º da CRP
Art. 4º do Decreto-Lei nº 179/90
AI generated
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.
323/93
Constitutional court upheld tax law article 9(1) as constitutional and revoked lower court decision.
521/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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Full text

Acórdão 145/97

ACÓRDÃO Nº 145/97

Proc. nº 65/96

1ª Secção

Cons. Rel.: Assunção Esteves

Acordam no Tribunal Constitucional:

Neste processo, vindo do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente o Ministério Público e sendo recorrida a A., decide-se:

a) - Aplicar a declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 4º do Decreto-Lei nº 179/90, de 5 de Junho, que se contém no Acórdão nº 1203/96 [D.R., I Série-A, de 24-1-1997];

b) - Determinar a reforma da decisão recorrida de harmonia com os fundamentos da mesma declaração, em termos de se não ter por verificada a inexistência do facto tributário a que os autos se reportam.

Lisboa, 25 de Fevereiro de 1997

Maria da Assunção Esteves

Maria Fernanda Palma

Vítor Nunes de Almeida

Alberto Tavares da Costa

Antero Alves Monteiro Diniz

José Manuel Cardoso da Costa