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274/92 KI-generiert

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

Geschäftsnummer 274/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's ruling. The Ministry of Public Prosecution sought unconstitutionality, while the defendant company argued the law violated rights. The court found no violation, affirming the statute's validity but ordering the lower court to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º, n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific tax provision does not violate constitutional principles and remains valid, requiring lower courts to apply it.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Ministry of Public Prosecution Lower Court Reform Portuguese Constitutional Court Berichtigung des Vorsteuerabzugs Wiedereinsetzung der Zollsätze Rückwirkung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º, n.º 1 do Decreto-Lei n.º 154/91
KI-generiert
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
238/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
53/93
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

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Volltext

ACÓRDÃO N.° 601/92

Processo n.º 274/92

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