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332/92 KI-generiert

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

Geschäftsnummer 332/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Tribunal Constitucional upheld the constitutionality of Article 9 of Decree-Law 154/91 while revoking the lower court's ruling. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated legal principles, while the defendant company contested the tax assessment. The court determined the statutory provision did not infringe constitutional rights and ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 24.º da CRP: The Constitutional Court may declare a norm constitutional and revoke the lower court's decision if the norm does not violate constitutional principles.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Reform Public Prosecution Appeal Constitutional Principles Revision der Steuerveranlagung Berichtigung des Vorsteuerabzugs Revisionsgründe

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 24.º da CRP
KI-generiert
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
238/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
TC_19930168
Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.

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Volltext

Acórdão 92/93

ACÓRDÃO N.º 92/93

Processo n.º 332/92

Relator: Conselheiro António Vitorino

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 recorridas a 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