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282/92 KI-generiert

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Geschäftsnummer 282/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court determined that the specific tax provisions were not unconstitutional when examined in isolation or combined with the second paragraph of the same article. Consequently, the lower court's decision declaring the law invalid was revoked and remanded for reform.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court does not declare a norm unconstitutional if the challenged provision, when read in conjunction with other parts of the same article, does not violate constitutional principles.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Article 9 Decree-Law Procedural Remand Ministry of Public Prosecution Revision der Steuerveranlagung Steuerstreitverfahren gewerbesteuerliche Hinzurechnung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
524/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

ACÓRDÃO N.º 487/92

Processo n.º 282/92

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 O Ministério Público e Recorrido, A., Lda., 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