Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
TC_19980689 AI generated

Portuguese Constitutional Court upheld tax law interpretation, dismissing challenge to corporate income tax provision.

Case Number TC_19980689
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Portuguese Constitutional Court dismissed the appeal filed by S...,LDA against the Public Treasury regarding the constitutionality of a specific tax law provision. The court determined that the contested article was merely interpretative rather than substantive, thereby validating the new redaction of the Corporate Income Tax Code. Consequently, the court refused to declare the norm unconstitutional and rejected the applicant's constitutional complaint.

Legislator headnote

AI generated

Art. 28º n.º 7 da Lei 10-B/96; Art. 41º n.º 1, alínea a) do Código do Imposto sobre o Rendimento das Pessoas Colectivas: The Constitutional Court may declare a norm unconstitutional only if it is substantive; if the norm is merely interpretative, it does not violate the Constitution.

Keywords

AI generated
Constitutional interpretation Corporate income tax Interpretative norm Constitutional complaint Substantive vs interpretative

Cited Legislation

AI generated
Art. 28º n.º 7 da Lei 10-B/96
Art. 41º n.º 1, alínea a) do Código do Imposto sobre o Rendimento das Pessoas Colectivas
AI generated
568/01
Portuguese Constitutional Court dismisses appeal for non-exhaustion of constitutional questions regarding tax law interpretation.
752/2000
Portuguese Constitutional Court dismisses a claim for non-admissibility regarding a summary refusal to hear a tax constitutionality challenge.
427/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority. The court dismisses the challenge to the specific tax provision. The decision confirms the law's validity despite the taxpayer's arguments. The court rejects the constitutional challenge to the tax provision. The court rules the tax law is constitutional and valid. The court affirms the tax authority's right to enforce the law. The court upholds the tax law against the constitutional challenge. The court finds the tax provision does not violate constitutional rights. The court dismisses the unconstitutionality claim against the tax law.
589/12
Constitutional Court dismisses review for failing to precisely identify specific legal provisions as the normative basis.
TC_19990201
Portuguese Constitutional Court dismisses constitutional challenge for failing to raise issue directly and clearly before lower court.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Acórdão 689/98

ACÓRDÃO Nº 689/98

Procº nº 480/97

2ª Secção

Rel.: Consº Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constitucional:

No presente processo, em que é recorrente S...,LDA, e recorrida a FAZENDA PÚBLICA, pelas razões constantes do Acórdão nº 275/98, publicado no Diário da República, II Série, de 24 de Novembro de 1998, decide-se:

a) Não julgar inconstitucional a norma constante do nº 7 do artigo 28º da Lei nº 10-B/96, de 28 de Março, enquanto considera interpretativa a nova redacção do artigo 41º, nº 1, alínea a), do Código do Imposto sobre o Rendimento das Pessoas Colectivas, introduzida pelo nº 1 do artigo 28º da mesma lei;

b) Consequentemente, negar provimento ao recurso.

Lisboa, 15 de Dezembro de 1998

Luis Nunes de Almeida

José de Sousa e Brito

Guilherme da Fonseca

Maria dos Prazeres Beleza

Bravo Serra

Messias Bento

José Manuel Cardoso da Costa