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TC_19970620 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while remanding case for reform.

Case Number TC_19970620
Court / Authority
Jurisdiction Portugal (PT)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged tax provision constitutional but ordered the lower tribunal to reform its judgment. The Ministry of Public Prosecution sought to invalidate Article 1(1) of Decree-Law 235/88, which regulated tax collection procedures. Although the norm was found not to violate the Constitution, the court granted the appeal to ensure the lower court's decision aligns with this constitutional finding.

Legislator headnote

AI generated

Art. 28.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm constitutional while remanding the case for the lower court to reform its judgment in accordance with the constitutional ruling.

Keywords

AI generated
Constitutional Review Tax Law Validity Remand for Reform Ministry of Public Prosecution Decree-Law 235/88

Cited Legislation

AI generated
Art. 28.º da CRP
Art. 222.º da CRP
AI generated
143/96
Portuguese Constitutional Court upholds tax law article 13, dismissing unconstitutionality claim against the statute.
06596/02
Tax authority appeal dismissed; prior hearing right violated under CPA Art. 100 invalidates tax liquidations despite indirect method acceptance.
571/93
Constitutional Court declares deportation law articles unconstitutional due to violation of fundamental rights.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.

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Full text

Acórdão 620/97

ACÓRDÃO Nº 620/97

Procº nº 841/96

Rel. Cons. Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nos presentes autos vindos do Tribunal Tributário de 1ª Instância de Braga, em que figuram como recorrente o Ministério Público e como recorrida A., pelos fundamentos do Acórdão deste Tribunal nº 605/97 (de que foi junta fotocópia aos autos), decide‑se:

a) não julgar inconstitucional a norma constante do nº 1 do artigo 1º do Decreto‑Lei nº 235/88, de 5 de Julho;

b) conceder provimento ao recurso, devendo a decisão recorrida ser reformada em conformidade com o ora decidido sobre a questão de inconstitucionalidade

Lisboa, 15 de Outubro de 1997

Fernando Alves Correia

Messias Bento

Bravo Serra

Guilherme da Fonseca

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa (votando a decisão com declaração idêntica à junta ao Acórdão nº 605/97)