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481/92 KI-generiert

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

Geschäftsnummer 481/92
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 matters. The Ministry of Public Prosecution argued the norm was unconstitutional, while the respondent company contested this assertion. The court decided to uphold the law, thereby revoking the lower tribunal's decision that had declared the provision invalid.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax provision constitutional, rejecting the argument that it violated fundamental rights or exceeded legislative competence.

Schlagwörter

KI-generiert
Constitutional Review Tax Legislation Decree-Law Validity Ministry of Public Prosecution Article 9 Provisions Steuerrevision Wiedereinsetzung der Zollsätze Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Volltext

ACÓRDÃO N.° 524/92

Processo n.º 481/92

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.. 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