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TC_19930142 KI-generiert

Constitutional court upholds tax law article 9, revoking lower court decision on its constitutionality.

Geschäftsnummer TC_19930142
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged provision of Article 9 of Decree-Law 154/91 constitutional and rejected the unconstitutionality claim. The Ministry of Public Prosecution sought to invalidate the norm, while the respondent company argued it violated constitutional principles. The court ruled that the statutory text did not infringe fundamental rights, thereby ordering the lower court to reform its judgment.

Legislator-Regeste

KI-generiert

Art. 24.º n.º 2 da CRP; Art. 9.º n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles, thereby upholding the validity of the challenged tax provision.

Schlagwörter

KI-generiert
constitutional review tax legislation fundamental rights lower court reform constitutional validity Anfechtung von Verwaltungsverfügungen steuerrechtliche Unternehmensliquidation Steuerstreitverfahren

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º n.º 2 da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
KI-generiert
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
223/2025
Constitutional Court dismisses abstract review for being untimely and misdirected at a judicial interpretation rather than the law itself.
429/92
Constitutional court upholds tax contribution law article 9 while revoking lower court decision.
904/2023
Constitutional Court dismisses appeal for non-compliance with procedural requirements for admissibility of abstract review.
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Volltext

Acórdão 142/93

ACÓRDÃO Nº 142/93

Processo n° 280/92

2ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tribu­tário de 1ª Instância de Lisboa, sendo recorrente o Ministério Público e recorrida A., SARL, -

- pelos fundamentos do acórdão nº 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° 1 do artigo 9° do Decreto-Lei nº 154/91, de 23 de Abril (por si ou conjugado com o n° 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, 27 de Janeiro de 1993

José de Sousa e Brito

Messias Bento

Mário de Brito

Luís Nunes de Almeida

Bravo Serra

Fernando Alves Correia

José Manuel Cardoso da Costa