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334/93 KI-generiert

Portuguese Constitutional Court upheld tax law article 9(1) as constitutional and revoked lower court decision.

Geschäftsnummer 334/93
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91 regarding tax liability while revoking the lower court's decision. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated fundamental rights, but the Court found no such violation. Consequently, the Court declared the norm constitutional and ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 279.º do CPC: The Constitutional Court may declare a norm constitutional and revoke the lower court's decision if the challenge fails to prove unconstitutionality.

Schlagwörter

KI-generiert
Constitutional Review Tax Liability Decree-Law 154/91 Article 9 Lower Court Reform Berichtigung des Vorsteuerabzugs steuerrechtliche Unternehmensliquidation ausserordentliche Revision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 279.º do CPC
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
82/93
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision regarding Article 9 of Decree-Law 154/91.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

ACÓRDÃO N

ACÓRDÃO N.º 407/93

Processo n.º 334/93

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2.ª 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 n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 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, 29 de Junho de 1993

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa