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464/92 KI-generiert

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.

Geschäftsnummer 464/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding tax penalties. The Ministry of Public Prosecution argued the norm was invalid, while the defendant company contested the specific application of the penalty rules. The court decided to uphold the law, ruling that the provisions do not violate constitutional principles and ordering the lower tribunal to reform its decision accordingly.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the challenged tax penalty provisions do not violate constitutional rights and remain valid and applicable.

Schlagwörter

KI-generiert
Constitutional Review Tax Penalty Provisions Decree-Law Validity Ministry of Public Prosecution Constitutional Principles Berichtigung des Vorsteuerabzugs Sistierung des Steuerbezugs Steuerstreitverfahren

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
342/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
278/92
Constitutional Court upholds tax law article 9, rejecting challenge to its constitutionality.

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Volltext

ACÓRDÃO N.° 496/92

Processo n.º 464/92

2.ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2'ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância 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