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79/93 KI-generiert

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

Geschäftsnummer 79/93
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared Article 9(1) of Decree-Law 154/91 constitutional and rejected the unconstitutionality claim. The Ministry of Public Prosecution challenged the law's validity, while the taxpayer company argued it violated constitutional principles. The court affirmed the statute's validity but ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court established that the challenged tax provision does not violate constitutional rights when applied in conjunction with its second paragraph.

Schlagwörter

KI-generiert
tax law constitutionality Portuguese Constitutional Court Decree-Law 154/91 public prosecution appeal judicial reform order Liquidationsverfahren Gestaltungsklage Anfechtung von Verwaltungsverfügungen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
KI-generiert
429/92
Constitutional court upholds tax contribution law article 9 while revoking lower court decision.
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Portuguese Constitutional Court upheld a law's constitutionality regarding administrative fines for unauthorized land use.
541/92
Constitutional Court upholds tax law provision on late payment penalties as constitutional.
TC_19960808
Portuguese Constitutional Court upholds criminal law provisions regarding judicial review of administrative acts.
222/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Volltext

Acórdão 186/93

ACÓRDÃO Nº 186/93

Processo nº 79/93

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 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 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, 2 de Março de 1993

Fernando Alves Correia

Messias Bento

José de Sousa e Brito

Mário de Brito

Luís Nunes de Almeida

Bravo Serra

José Manuel Cardoso da Costa