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538/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Geschäftsnummer 538/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court of Portugal declared the challenged tax provision constitutional and revoked the lower court's decision declaring it unconstitutional. The Ministry of Public Prosecution argued the norm was valid, while the appellant company sought its invalidation. The court rejected the unconstitutionality claim, affirming the law's validity and ordering the lower court to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court upheld the constitutionality of the challenged tax norm, rejecting the argument that it violated fundamental rights or exceeded legislative competence.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Unconstitutionality Claim Legislative Competence Portuguese Constitutional Court steuerrechtliche Unternehmensliquidation Berichtigung des Vorsteuerabzugs Wiedereinsetzung der Zollsätze

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
267/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
334/93
Portuguese Constitutional Court upheld tax law article 9(1) as constitutional and revoked lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

ACÓRDÃO N.º 476/92

Processo n.º 538/92

2ª Secção

Relator: Conselheiro Messias Bento

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente o MINISTÉRIO PÚBLICO e recorrido A. Lda.,EMPRESA INDUSTRIAL DE CONFECÇÕES, 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, 10 de Dezembro de 1992

Messias Bento

Bravo Serra

Alves Correia

Luís Nunes de Almeida

Mário de Brito

José de Sousa e Brito

José Manuel Cardoso da Costa