Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
473/91 KI-generiert

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

Geschäftsnummer 473/91
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 court's decision finding it unconstitutional. The applicant argued the norm violated property rights, but the court found no infringement upon review. Consequently, the lower court's judgment was set aside and remanded for reform in accordance with the constitutional ruling.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a specific tax norm does not violate constitutional property rights when applied to the facts presented, thereby validating the legislation against the challenge.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Property Rights Constitutional Challenge Remand for Reform Berichtigung des Vorsteuerabzugs Nachsteuern Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
387/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
333/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
425/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
424/92
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

ACORDÃO N.º 454/92

Processo n.º 473/91

2.ª Secção

Relator: Conselheiro Sousa e Brito

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 coi o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 2 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida