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486/92 KI-generiert

Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.

Geschäftsnummer 486/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91. The applicant argued the provision violated constitutional principles, but the court found no such violation. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court does not declare a tax norm unconstitutional if it does not violate the principles of equality or proportionality, and the lower court's decision to invalidate it must be revoked.

Schlagwörter

KI-generiert
Constitutional Review Tax Norm Validity Principle of Equality Proportionality Test Decree-Law 154/91 Article 9 Challenge Lower Court Revocation Revision der Steuerveranlagung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 27.º da CRP
KI-generiert
477/92
Constitutional court upholds tax law norm while revoking lower court's unconstitutionality finding.
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
474/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
268/92
Constitutional court upholds tax law article 9, rejecting challenge to its validity regarding tax exemptions.

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Volltext

ACÓRDÃO Nº 403/92

ACÓRDÃO N.º 403/92

Processo n.º 486/92

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