Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
213/92 KI-generiert

Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.

Geschäftsnummer 213/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 while revoking the lower court's declaration of unconstitutionality. The Ministry of Public Prosecution challenged the law's validity, arguing it violated constitutional principles, whereas the lower court had previously declared it unconstitutional. The court decided to reject the unconstitutionality claim but ordered the lower court to reform its judgment in accordance with the final ruling.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional even if it conflicts with other constitutional principles, provided the specific provision does not violate the core essence of the rights protected.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Unconstitutionality Declaration Lower Court Reform Public Prosecution Appeal Wiedereinsetzung der Zollsätze Berichtigung des Vorsteuerabzugs Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 27.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
391/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.
TC_19930406
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
376/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

Acórdão 83/93

ACÓRDÃO N.º 83/93

Processo n.º 213/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário da 1.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrido A.;

- 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, 14 de Janeiro de 1993

António Vitorino

Maria da Assunção Esteves

Armindo Ribeiro Mendes

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

José Manuel Cardoso da Costa