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553/92 KI-generiert

Constitutional Court upholds tax law provision on joint liability, rejecting unconstitutionality claim.

Geschäftsnummer 553/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding joint tax liability. While the Court found the specific norm unconstitutional in a prior segment, it ruled that the challenged provision itself remained valid when considered in isolation or combined with other parts of the article. Consequently, the lower court's decision was revoked and remanded for reform to align with this new constitutional assessment.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 279.º do CPL: The Constitutional Court may declare a norm unconstitutional only if it violates the Constitution, and such a declaration requires a specific finding of unconstitutionality rather than a general rejection of the provision's validity.

Schlagwörter

KI-generiert
Constitutional Court Joint Tax Liability Unconstitutionality Challenge Decree-Law 154/91 Remand for Reform Article 9 Ministry of Public Prosecution Revision der Steuerveranlagung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 279.º do CPL

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 331/92
e mulher, pelos fundamentos do Acórdão n.º 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992, decide-se:
KI-generiert
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
24/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
239/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

Acórdão 20/93

ACÓRDÃO N.º 20/93

Processo n.º 553/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrido A. e mulher, 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), no segmento identificado naquele Acórdão n.º 331/92.

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, 14 de Janeiro de 1993

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

Armindo Ribeiro Mendes

Maria da Assunção Esteves

António Vitorino

José Manuel Cardoso da Costa