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268/92 KI-generiert

Constitutional court upholds tax law article 9, rejecting challenge to its validity regarding tax exemptions.

Geschäftsnummer 268/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the challenge to the constitutionality of Article 9 of Decree-Law 154/91. The plaintiff argued the provision violated constitutional principles, but the court found no such defect. Consequently, the court revoked the lower tribunal's decision declaring the law unconstitutional and ordered its reform.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that the challenged tax exemption provision does not violate constitutional rights and remains valid.

Schlagwörter

KI-generiert
constitutional challenge tax exemption Decree-Law 154/91 Article 9 Constitutional Court Sistierung des Steuerbezugs Nachsteuern Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
659/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
437/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
486/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
228/92
Constitutional Court upholds tax law article 9, rejecting public prosecution challenge to its constitutionality.

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Volltext

ACÓRDÃO N.º 462/92

Processo n.º 268/92

2.ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, pelos fundamentos do acórdão n.º 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, 02 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida