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578/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Geschäftsnummer 578/92
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 court's invalidation ruling. The Ministry of Public Prosecution argued the law was valid, while the appellant claimed it violated constitutional principles. The court rejected the unconstitutionality claim, affirming the statute's validity and ordering the lower tribunal 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 may declare a norm constitutional and revoke a lower court decision that found it unconstitutional, thereby restoring the norm's legal effect.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Court Decision steuerrechtliche Unternehmensliquidation Sistierung des Steuerbezugs Steuervollstreckung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
305/92
Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
806/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
324/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.

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Volltext

ACÓRDÃO N.° 500/92

Processo n.º 578/92

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 recorridos A., S.A.R.L., 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