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TC_19970621 AI generated

Portuguese Constitutional Court upheld tax law constitutionality while reforming lower court judgment.

Case Number TC_19970621
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 court to reform its judgment. The Ministry of Public Prosecution argued the norm violated constitutional principles, while the lower court had previously found it unconstitutional. The court rejected the unconstitutionality claim, affirming the law's validity, yet granted the appeal to correct the procedural error regarding the decision's outcome.

Legislator headnote

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Decreto-Lei nº 235/88, art. 1º, n.º 1; The Constitutional Court holds that a specific tax regulation does not violate constitutional provisions and therefore remains valid, requiring lower courts to respect its constitutionality despite prior erroneous findings.

Keywords

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Portuguese Constitutional Court tax law constitutionality lower court reform public prosecution appeal Decreto-Lei 235/88

Cited Legislation

AI generated
Decreto-Lei nº 235/88, de 5 de Julho, artigo 1º, n.º 1
AI generated
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
659/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.

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Full text

Acórdão 621/97

ACÓRDÃO Nº 621/97

Procº nº 684/96

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)