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379/92 KI-generiert

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

Geschäftsnummer 379/92
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 unconstitutional. The Ministry of Public Prosecution argued the law was valid, while the taxpayer company claimed it violated constitutional principles. The court rejected the unconstitutionality claim, affirming the statute's validity and ordering the lower court to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the specific tax norm does not violate constitutional provisions and remains valid, mandating the reversal of judicial decisions declaring it unconstitutional.

Schlagwörter

KI-generiert
Portuguese Constitutional Law Tax Norm Validity Unconstitutionality Review Lower Court Reversal Ministry of Public Prosecution Berichtigung des Vorsteuerabzugs Steuerrevision steuerrechtliche Sanierung der Unternehmung

Zitierte Gesetzesbestimmungen

KI-generiert
Decreto-Lei n.º 154/91, de 23 de Abril, art. 9.º
KI-generiert
453/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
238/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
325/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.

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Volltext

ACÓRDÃO N° 520/92

Processo n.º 379/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2ª Secção do Tribuna1 Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente do Ministério Público e recorrida 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

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa