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245/92 KI-generiert

Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.

Geschäftsnummer 245/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court dismissed the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91. The court found no violation of constitutional principles when the tax norm was examined in isolation or combined with its second paragraph. Consequently, the lower court's decision declaring the law unconstitutional was revoked and the case remanded for reform.

Legislator-Regeste

KI-generiert

Art. 200.º da CRP; Art. 24.º da CRP: The Constitutional Court must declare a norm unconstitutional only if it violates fundamental rights or principles, and a norm is not unconstitutional merely because it restricts a right if the restriction is justified by the law's purpose and proportionate.

Schlagwörter

KI-generiert
constitutional review tax legislation proportionality principle fundamental rights norm unconstitutionality Sistierung des Steuerbezugs Berichtigung des Vorsteuerabzugs Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 200.º da CRP
Art. 24.º da CRP
KI-generiert
465/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

ACÓRDÃO N° 513/92

Processo n.º 245/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

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 recorrida A., Lda., 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

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa