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230/92 KI-generiert

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

Geschäftsnummer 230/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court refused to declare the tax provision unconstitutional but ordered the lower court to reform its judgment accordingly. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated legal principles, while the defendant company contested the tax assessment. The court determined the norm was valid on its own or combined with another article, thereby rejecting the unconstitutionality claim but mandating the administrative correction of the specific case.

Legislator-Regeste

KI-generiert

Art. 9.º n.º 1 and n.º 2 of D.L. n.º 154/91; The Constitutional Court holds that a tax norm is not unconstitutional when examined individually or in conjunction with related provisions, provided it does not violate the principle of legal certainty.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Legal Certainty Administrative Reform Ministry of Public Prosecution steuerrechtliche Unternehmensliquidation Steuervollstreckung Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 9.º n.º 1 and n.º 2 of D.L. n.º 154/91
KI-generiert
659/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
228/92
Constitutional Court upholds tax law article 9, rejecting public prosecution challenge to its constitutionality.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
184/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform judgment.
538/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

ACÓRDÃO N.° 599/92

Processo n.º 230/92

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, 17 de Dezembro de 1992

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

Mário de Brito

José Manuel Cardoso da Costa