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279/92 KI-generiert

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

Geschäftsnummer 279/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's invalidation ruling. The Ministry of Public Prosecution argued the law was valid, while the defendant company contested its constitutionality. The court rejected the unconstitutionality claim, affirming the statute's validity and ordering the lower judgment to be reformulated accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º n.º 1 do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional and revoke a lower court decision that found it unconstitutional, thereby upholding the statute's validity.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Portuguese Constitutional Court Motorfahrzeugsteuer Sistierung des Steuerbezugs Steuervollstreckung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º n.º 1 do Decreto-Lei n.º 154/91
KI-generiert
228/92
Constitutional Court upholds tax law article 9, rejecting public prosecution challenge to its constitutionality.
439/92
Constitutional court upholds tax law article 9 prohibiting tax refunds for non-residents.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
268/92
Constitutional court upholds tax law article 9, rejecting challenge to its validity regarding tax exemptions.
659/92
Constitutional court upholds tax law provision while revoking lower court's invalidity ruling.

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Volltext

ACÓRDÃO N.° 516/92

Processo n.º 279/92

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