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52/93 KI-generiert

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

Geschäftsnummer 52/93
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the constitutional challenge to Article 9 of Decree-Law 154/91 inadmissible and upheld its validity. The Ministry of Public Prosecution successfully argued against the taxpayer's claim that the tax provision violated constitutional principles. Consequently, the lower court's decision finding the norm unconstitutional was revoked and the case remanded for reform.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that a tax norm is not unconstitutional if it does not violate the principle of equality or other constitutional guarantees, thereby rejecting the challenge to its validity.

Schlagwörter

KI-generiert
constitutional challenge tax law validity principle of equality lower court review constitutional court decision Steuerstreitverfahren Berichtigung des Vorsteuerabzugs Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
484/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against the decree.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
80/93
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

Acórdão 165/93

ACÓRDÃO Nº 165/93

Processo nº 52/93

2.ª Secção

Relator: Conselheiro Alves Correia

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., Lda.

- pelos fundamentos do acórdão n° 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 nº 1 do artigo 9º do Decreto-Lei n° 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, 10 de Fevereiro de 1993

Fernando Alves Correia

Luís Nunes de Almeida

José de Sousa e Brito

Messias Bento

Mário de Brito

Bravo Serra

José Manuel Cardoso da Costa