Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
290/92 KI-generiert

Constitutional court upholds tax law provision on tax evasion penalties as constitutional.

Geschäftsnummer 290/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's decision finding it unconstitutional. The plaintiff argued the penalty clause violated constitutional principles, while the state maintained its validity under existing fiscal laws. The court rejected the unconstitutionality claim, affirming the law's compliance with the constitution.

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 specified tax evasion penalty provision does not violate constitutional guarantees and remains valid.

Schlagwörter

KI-generiert
tax evasion penalties constitutional review fiscal legislation unconstitutionality challenge tax administration law Berichtigung des Vorsteuerabzugs Nachsteuern Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
576/92
Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.
6831/02
Tax court dismisses appeal; old medical certificate valid for 1994 tax benefits despite new circular criteria.
07222/02
Tax court allows taxpayer appeal to review commission for erroneous taxable income quantification under new law.
00862/12.9BEAVR
Court allows tax liquidation as corrective within execution period, excluding statute of limitations. Tax authority wins appeal against taxpayer's challenge.
00060/15.0BEMDL
Portuguese tax court annuls first-instance judgment for insufficient factual findings and lack of witness testimony records.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

ACÓRDÃO N.º 463/92

Processo n.º 290/92

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