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TC_19980221 AI generated

Constitutional court allows public prosecutor appeal to reform tax sentence on constitutional grounds.

Case Number TC_19980221
Court / Authority
Jurisdiction Portugal (PT)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted the public prosecutor's appeal against a first-instance tax judgment from Viseu. The prosecutor argued that the lower court failed to address constitutional issues, while the defendant company submitted no response to the relator's report. The court decided to reform the original sentence because the lower court did not resolve the constitutional question raised.

Legislator headnote

AI generated

Art. 220.º da CRP; Art. 221.º da CRP: When a lower court fails to address a constitutional question raised by the parties, the Constitutional Court must grant the appeal and reform the decision to ensure constitutional compliance.

Keywords

AI generated
Constitutional Court Tax Litigation Constitutional Question Public Prosecutor Appeal Judicial Reform Procedural Omission Constitutional Compliance

Cited Legislation

AI generated
Art. 220.º da CRP
Art. 221.º da CRP
AI generated
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
250/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
324/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.

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Full text

Acórdão 221/98

ACÓRdÃO Nº 221/98

falta exposição

Proc. nº 840/97

1ª Secção

Rel: Cons. Ribeiro Mendes

Acordam na 1ª Secção do Tribunal Constitucional:

Nos autos à margem identificados, vindos do Tribunal Tributário de 1ª Instância de Viseu, em que é recorrente o MINISTÉRIO PÚBLICO e recorrida S..., LDA., no essencial pelas razões constantes da exposição do relator - que mereceram "inteira concordância" da entidade recorrente, não tendo havido resposta da sociedade recorrida - decide o Tribunal Constitucional conceder provimento ao recurso, devendo a sentença recorrida ser reformada em consonância com o julgamento da questão de constitucionalidade.

Lisboa, 4 de Março de 1998

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Vítor Nunes de Almeida

Maria da Assunção Esteves

José Manuel Cardoso da Costa