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143/96 KI-generiert

Portuguese Constitutional Court upholds tax law article 13, dismissing unconstitutionality claim against the statute.

Geschäftsnummer 143/96
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court dismissed the unconstitutionality challenge against Article 13 of Decree-Law 15/87 regarding tax matters. The Ministry of Public Prosecution sought to invalidate the norm while the defendant company argued for its invalidity. The court ruled the provision constitutional and ordered the lower tribunal to reform its decision accordingly.

Legislator-Regeste

KI-generiert

Article 28 of the Constitution; Article 13 of Decree-Law 15/87: The Constitutional Court declared the challenged tax provision constitutional, rejecting the argument that it violated fundamental rights.

Schlagwörter

KI-generiert
Constitutional unconstitutionality Tax law validity Decree-Law 15/87 Article 28 Constitution Public Prosecution appeal Steuerstreitverfahren Revision der Steuerveranlagung Steuerjustizbehörde

Zitierte Gesetzesbestimmungen

KI-generiert
Article 28 of the Constitution
Article 13 of Decree-Law 15/87

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 419/96
Portuguese Constitutional Court rejects challenge to landlord's eviction right under Urban Rental Law Art. 71(2).
Acórdão n.º 800/96
KI-generiert
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
343/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.

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Volltext

Acórdão 1220/96

ACÓRDÃO Nº 1220/96

Processo nº 143/96

1ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1ª Secção do Tribunal Constitucional:

Nos autos á margem identificados, provenientes do Tribunal Tributário de 1ª Instância de Braga, em que é recorrente o Ministério Público e recorrida a firma "A., Lda", pelos fundamentos constantes dos Acórdãos n°s 419/96, publicado no Diário da República, II Série, de 17 Julho de 1996 e n° 800/96, ainda inédito, fundamentos que aqui se adoptam, - decide-se:

a) - não julgar inconstitucional a norma do artigo 13° do Decreto-Lei n° 15/87, de 9 de Janeiro, e,

b) - em consequência, conceder provimento ao recurso, determinando-se a reformulação da decisão recorrida, em conformidade com o agora decidido quanto à questão de constitucionalidade.

Lisboa, 4 de Dezembro de 1996

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Antero Monteiro Diniz

Maria Assunção Esteves

Maria Fernanda Palma

Luís Nunes de Almeida