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TC_19930154 KI-generiert

Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.

Geschäftsnummer TC_19930154
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of a specific tax law provision. The lower court had declared the norm unconstitutional, prompting this appeal by the prosecution service. The court ruled that the provision does not violate constitutional principles and ordered the lower court to reform its decision accordingly.

Legislator-Regeste

KI-generiert

Art. 241.º da CRP; Art. 79.º-A da Lei nº 28/82: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and in this instance, the challenged provision was found to be constitutional, thereby invalidating the lower court's declaration of unconstitutionality.

Schlagwörter

KI-generiert
Constitutional Review Administrative Fines Tax Law Validity Lower Court Decision Constitutional Principles Sistierung des Steuerbezugs Vollstreckung der Steuerveranlagung Steuerstreitverfahren

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 241.º da CRP
Art. 79.º-A da Lei nº 28/82

Zitierte Rechtsprechung

KI-generiert
Acórdão nº 331/92
KI-generiert
356/92
Constitutional Court upholds tax law provision, rejecting unconstitutionality claim against specific article segment.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
TC_19930406
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
494/14
Portuguese Constitutional Court dismisses review due to alternative non-constitutional grounds in tax liquidation case.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

Acórdão 154/93

ACÓRDÃO Nº 154/93

Proc. nº 58/93

1ª Secção

Rel. Cons. Monteiro Diniz

Acordam no Tribunal Constitucional:

a) Não julgar inconstitucional a norma constante do nº 1 do artigo 9º do Decreto-Lei nº 154/91, de 23 de Abril (por si ou conjugado com o nº 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, 9 de Fevereiro de 1993

Antero Alves Monteiro Dinis

António Vitorino

Alberto Tavares da Costa

Maria da Assunção Esteves

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

José Manuel Cardoso da Costa