Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
437/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Geschäftsnummer 437/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower tribunal's decision finding it unconstitutional. The lower court had invalidated Article 9 of Decree-Law 154/91 based on specific arguments regarding fiscal sovereignty and legal certainty. The court rejected these claims, affirming the legislature's authority to define tax bases and procedures within constitutional limits.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 103.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality if the initial finding lacks sufficient grounds or misinterprets the constitutional text.

Schlagwörter

KI-generiert
Constitutional Review Tax Legislation Lower Court Error Fiscal Sovereignty Constitutional Norms Judicial Review Portuguese Law Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 103.º da CRP
KI-generiert
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
495/91
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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 401/92

ACÓRDÃO N.º 401/92

Processo n.º 437/92

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