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TC_19930195 KI-generiert

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

Geschäftsnummer TC_19930195
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court refused to declare unconstitutional specific provisions of a tax decree while ordering the lower court to reform its judgment. The Ministry of Public Prosecution and taxpayers challenged the constitutionality of Article 9 of Decree-Law 154/91, which was previously examined by the full court. The court decided that the challenged norms were constitutional but the lower tribunal's application required correction based on this ruling.

Legislator-Regeste

KI-generiert

Article 28 of the Constitution; Article 79-A of Law 28/82: The Constitutional Court may declare a norm constitutional while simultaneously revoking a lower court decision that incorrectly applied the question of constitutionality.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Reform Ministry of Public Prosecution Decree-Law 154/91 Revision der Steuerveranlagung Steuerreform Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Article 28 of the Constitution
Article 79-A of Law 28/82

Zitierte Rechtsprechung

KI-generiert
Acórdão nº 331/92
KI-generiert
656/92
Constitutional court upholds tax deposit law article 9, rejecting public prosecution and deposit authority challenge.
209/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
619/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
549/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
260/92
Constitutional court upholds tax law article 9, revoking lower court's unconstitutionality finding.

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Volltext

Acórdão 195/93

ACÓRDÃO Nº 195/93

Proc. nº 497/91

1ª Secção

Rel. Cons. Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que figuram, como recorrentes, o Ministério Público e a A. e recorridos, B. e mulher C., tendo em atenção os fundamentos e o conteúdo decisório do Acórdão nº 331/92, do Tribunal Constitucional, publicado no Diário da República, II série, de 14 de Novembro de 1992, tirado pelo plenário do Tribunal, em conformidade com o disposto no artigo 79º-A, da Lei nº 28/82, de 15 de Novembro, aditado pela Lei nº 85/89, de 7 de Setembro 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, 3 de Março de 1993

Maria da Assunção Esteves

Antero Alves Monteiro Dinis

Vítor Nunes de Almeida

Alberto Tavares da Costa

Armindo Ribeiro Mendes

António Vitorino

José Manuel Cardoso da Costa