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534/92 KI-generiert

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

Geschäftsnummer 534/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Tribunal Constitucional declared the challenged tax provision constitutional and revoked the lower court's ruling. The applicant argued the norm violated constitutional principles, but the court found no infringement. Consequently, the decision was remanded to align with the constitutional finding.

Legislator-Regeste

KI-generiert

Decreto-Lei n.º 154/91, de 23 de Abril; Art. 9.º; The court held that the specific tax norm does not violate constitutional provisions and therefore remains valid, requiring the lower court to reform its judgment accordingly.

Schlagwörter

KI-generiert
Portuguese Constitutional Court tax law constitutionality non-constitutional norm remand for reform fiscal legislation review Steuervollstreckung Steuerbezug Steuerverfahrensrecht

Zitierte Gesetzesbestimmungen

KI-generiert
Decreto-Lei n.º 154/91, de 23 de Abril
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);
Portuguese Constitution
KI-generiert
517/92
Portuguese Constitutional Court upheld tax law constitutionality regarding tax exemptions for specific entities.
546/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.
268/92
Constitutional court upholds tax law article 9, rejecting challenge to its validity regarding tax exemptions.
458/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.

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Volltext

ACÓRDÃO N.º 471/92

Processo n.º 534/92

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