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439/92 KI-generiert

Constitutional court upholds tax law article 9 prohibiting tax refunds for non-residents.

Geschäftsnummer 439/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Gutgeheissen (Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91, which prohibits tax refunds for non-residents. The Ministry of Public Prosecution challenged the provision, arguing it violated constitutional principles regarding tax equality and the right to property. The court ruled that the restriction is a legitimate legislative measure to prevent tax evasion and ensure fiscal sovereignty, thereby rejecting the claim of unconstitutionality.

Legislator-Regeste

KI-generiert

Art. 9 n.º 1 DL 154/91; The prohibition of tax refunds for non-residents is a constitutional measure justified by the need to prevent tax evasion and protect national fiscal sovereignty.

Schlagwörter

KI-generiert
tax refund prohibition non-resident taxpayers fiscal sovereignty tax evasion prevention constitutional review tax equality principle legislative competence Motorfahrzeugsteuer

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 9 n.º 1 of Decree-Law 154/91
KI-generiert
478/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
279/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
286/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
454/92
Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.

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Volltext

ACÓRDÃO N.º 495/92

Processo n.º 439/92

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instancia de Lisboa, sendo recorrente o Ministério Público e recorridos 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