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475/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation ruling.

Geschäftsnummer 475/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court refused to declare unconstitutional specific provisions of a tax decree while ordering the lower court to revoke its decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, which the lower court had struck down. The court determined that the challenged norms did not violate the Constitution and thus reinstated the original administrative ruling.

Legislator-Regeste

KI-generiert

Art. 79-A, n.º 1, da Lei n.º 28/82; Art. 262, n.º 1, da Lei n.º 28/82: The Constitutional Court may decide not to declare a norm unconstitutional when the lower court's decision is based on a misinterpretation of constitutional principles, thereby revoking the lower court's ruling.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Norms Verfassungsänderung Folgen der Verfassungswidrigkeit Gestaltungsklage

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 79-A, n.º 1, da Lei n.º 28/82
Art. 262, n.º 1, da Lei n.º 28/82

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 331/92
KI-generiert
293/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
250/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
472/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Volltext

Acórdão 80/93

ACÓRDÃO N.º 80/93

Processo n.º 475/92

1.ª Secção

Relator: Conselheiro Monteiro Diniz

Acordam no Tribunal Constitucional:

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, 14 de Janeiro de 1993

Antero Alves Monteiro Diniz

Maria da Assunção Esteves

Alberto Tavares da Costa

Armindo Ribeiro Mendes

António Vitorino

Vítor Nunes de Almeida

José Manuel Cardoso da Costa