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495/91 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Geschäftsnummer 495/91
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared Article 9 of Decree-Law 154/91 constitutional and rejected the challenge to its validity. The lower court had found the norm unconstitutional, prompting this appeal by the state. Consequently, the court revoked the lower judgment and ordered its reform to align with the constitutional finding.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 279.º do CPC: The Constitutional Court may declare a norm constitutional and revoke a lower court's decision of unconstitutionality, thereby upholding the validity of the challenged legislation.

Schlagwörter

KI-generiert
Constitutional Review Tax Legislation Unconstitutionality Challenge Decree-Law Validity Judicial Review Power Nachsteuern Sistierung des Steuerbezugs Nachbelastung der Mehrwertsteuer

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 279.º do CPC
KI-generiert
253/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalidation decision.
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
380/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
437/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

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Volltext

ACÓRDÃO N.º 457/92

Processo n.º 495/91

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 com 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