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232/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform.

Geschäftsnummer 232/92
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 but revoked the lower court's decision to strike it down. The Ministry of Public Prosecution argued the norm violated constitutional principles, while the defendant company sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's validity, yet mandated the lower tribunal to reform its ruling to align with this constitutional finding.

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 even if it is challenged, thereby preventing its invalidation while requiring lower courts to correct decisions based on the erroneous finding of unconstitutionality.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Reform Ministry of Public Prosecution Portuguese Constitutional Court Revision eines Entscheids Folgen der Verfassungswidrigkeit Anfechtung von Verwaltungsverfügungen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
264/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
461/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
250/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.

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Volltext

ACÓRDÃO N.° 512/92

Processo n.º 232/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

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., 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

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa