Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
482/92 KI-generiert

Constitutional court upheld tax law provision on tax evasion penalties while revoking lower court decision.

Geschäftsnummer 482/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the tax evasion penalty provision constitutional and revoked the lower court's ruling. The appellant challenged Article 9 of Decree-Law 154/91, arguing it violated constitutional principles regarding criminal liability. The court rejected the claim, finding the statutory penalty compatible with the Constitution, and ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 13.º da CRP: The Constitutional Court holds that specific tax evasion penalties do not violate constitutional guarantees of criminal liability when proportionate and clearly defined by law.

Schlagwörter

KI-generiert
tax evasion penalties constitutional review criminal liability proportionality principle Decree-Law 154/91 Article 9 lower court reform Anfechtbarkeit des Rückweisungsentscheids

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 13.º da CRP
KI-generiert
256/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
617/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
488/92
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.

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 N.º 469/92

Processo n.º 482/92

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, 02 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida