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483/91 KI-generiert

Constitutional court upholds tax law article 9, rejecting challenge by bank against fiscal measures.

Geschäftsnummer 483/91
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the challenge filed by Caixa Geral de Depósitos against specific tax provisions. The bank argued the norms were unconstitutional, but the court found no violation of constitutional rights. Consequently, the challenged tax law articles were declared constitutional and the lower court's decision was revoked.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax provisions constitutional, rejecting the taxpayer's claim of unconstitutionality.

Schlagwörter

KI-generiert
taxation constitutionality fiscal measures review bank taxpayer rights constitutional challenge fiscal legislation validity Revision der Steuerveranlagung Berichtigung des Vorsteuerabzugs Erlass einer Steuerschuld

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
394/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
505/91
Constitutional court upholds tax law article 9, rejecting challenge by bank and public prosecutor.
TC_19930033
Constitutional court upholds deposit law article 9, revoking lower court's unconstitutionality finding.

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Volltext

ACÓRDÃO N° 479/92

Processo n.º 483/91

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente a Caixa Geral de Depósitos e recorridos A. -, Lda. e outros, 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, 10 de Dezembro de 1992

Fernando Alves Correia

Luís Nunes de Almeida

Messias Bento

Bravo Serra

Mário de Brito

José de Sousa e Brito

José Manuel Cardoso da Costa