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546/92 KI-generiert

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

Geschäftsnummer 546/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Tribunal Constitucional declared Article 9 of Decree-Law 154/91 constitutional and revoked the lower court's finding of unconstitutionality. The plaintiff argued the tax provision violated rights, but the court found no infringement. Consequently, the lower court's decision was overturned to align with the constitutional ruling.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional even if it conflicts with another provision, thereby validating the law and overturning the lower court's declaration of unconstitutionality.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Error Normative Conflict Portuguese Constitution Nachsteuern Rückerstattung der Verrechnungssteuer Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
458/92
Constitutional court upholds tax law article 9, rejecting challenge to its constitutionality.
482/91
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
534/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
322/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
09059/15
Court dismisses appeal, ruling tax appeal deadlines under CPPT do not allow post-term filing under CPC.

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Volltext

ACÓRDÃO N.º 472/92

Processo n.º 546/92

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