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326/92 KI-generiert

Constitutional court upholds tax law provision on tax evasion penalties as constitutional.

Geschäftsnummer 326/92
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(1) of Decree-Law 154/91 regarding tax evasion penalties. The applicant challenged the norm before the Tax Court, arguing it violated constitutional principles, but the court found no such violation. Consequently, the court revoked the lower court's decision declaring the law unconstitutional and ordered its reform.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The provision establishing penalties for tax evasion does not violate the constitutional principle of legal certainty or the right to a fair trial.

Schlagwörter

KI-generiert
tax evasion penalties constitutional review legal certainty fair trial rights Decree-Law 154/91 Constitutional Court fiscal sanctions Steuerrecht

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
546/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
244/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
220/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
255/92
Constitutional court upheld tax law article 9, rejecting challenge to its constitutionality.
482/91
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Volltext

ACÓRDÃO Nº 397/92

ACÓRDÃO N.º 397/92

Processo n.º 326/92

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