Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
296/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.

Geschäftsnummer 296/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, rejecting the challenge to its tax exemption provisions. The applicant argued the norm violated constitutional principles, but the court found no such defect in the text or its conjunction with other articles. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 27.º da CRP: The Constitutional Court declared the challenged tax exemption norm constitutional, establishing that a norm is not unconstitutional merely because it grants specific benefits if it does not violate the fundamental principles of the Constitution.

Schlagwörter

KI-generiert
Constitutional Review Tax Exemption Decree-Law 154/91 Article 9 Constitutional Admissibility Berichtigung des Vorsteuerabzugs Revision der Steuerveranlagung Wiedereinsetzung der Zollsätze

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 27.º da CRP
KI-generiert
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
283/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

ACÓRDÃO Nº 395/92

ACÓRDÃO N.º 395/92

Processo n.º 296/92

2ª Secção

Relator: Conselheiro Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, pelos fundamentos do acórdão n.º 331/92, publicado no Diário da República, II série, de 14 de Novembro de 1992,

Decide-se:

a) Não julgar inconstitucional a norma constante do n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 2 do mesmo artigo);

b) Revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 2 de Dezembro de 1992.

Messias Bento

Mário de Brito

José de Sousa e Brito

Luís Nunes de Almeida