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353/92 KI-generiert

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

Geschäftsnummer 353/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower tribunal's decision finding it invalid. The Ministry of Public Prosecution appealed a ruling that had struck down Article 9 of a specific tax decree. The court affirmed the law's validity, ordering the lower court to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court upheld the constitutionality of the tax norm while revoking the lower court's decision declaring it invalid.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Ruling Portuguese Constitution Judicial Reform Order Revision der Steuerveranlagung Wiedereinsetzung der Zollsätze Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
485/92
Portuguese Constitutional Court upholds tax law article 9(1) as constitutional against public prosecution challenge.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.

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Volltext

ACÓRDÃO N.º 491/92

Processo n.º 353/92

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 recorrida A., 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