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432/92 KI-generiert

Portuguese Constitutional Court upholds tax law article 9.1 as constitutional while revoking lower court decision.

Geschäftsnummer 432/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9.1 of Decree-Law 154/91 while revoking the lower court's decision. The Ministry of Public Prosecution challenged the norm, arguing it violated constitutional principles, while the defendant company contested the tax assessment. The court ruled that the statutory provision does not infringe fundamental rights and ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court declared the challenged tax norm constitutional, establishing that legislative provisions regarding tax collection do not violate fundamental rights when applied within their statutory limits.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Fundamental Rights Decree-Law 154/91 Procedural Reform Berichtigung des Vorsteuerabzugs Ausfuhrerstattungen Steuerausstände

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 27.º da CRP
KI-generiert
177/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.
343/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
321/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.

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Volltext

ACÓRDÃO N.° 522/92

Processo n.º 432/92

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