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262/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform its ruling.

Geschäftsnummer 262/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 while ordering the lower court to reform its decision. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated fundamental rights, while the defendant company contested the tax assessment. The court rejected the unconstitutionality claim but mandated the lower tribunal to re-evaluate the case based on the confirmed legal validity.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm constitutional and simultaneously order the lower court to reform its judgment accordingly.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Reform Public Prosecution Appeal Constitutional Court Jurisdiction Steuerstreitverfahren Steuerjustizbehörde Einrede der Verfassungswidrigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 222.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
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Constitutional Court upholds tax law provision while revoking lower court's unconstitutionality ruling.
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Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Volltext

Acórdão 87/93

ACÓRDÃO N.º 87/93

Processo n.º 262/92

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 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, 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