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457/92 KI-generiert

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

Geschäftsnummer 457/92
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 applicant sought its unconstitutionality. The court rejected the challenge based on the specific statutory text and ordered the lower decision to be reformed accordingly.

Legislator-Regeste

KI-generiert

Decreto-Lei n.º 154/91, art. 9.º; The Constitutional Court held that the specific tax norm does not violate constitutional principles and must be applied as written.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Public Prosecution Lower Court Reform Constitutional Principles Vollstreckung der Steuerveranlagung Steuerjustizverfahren steuerrechtliche Unternehmensliquidation

Zitierte Gesetzesbestimmungen

KI-generiert
Decreto-Lei n.º 154/91, de 23 de Abril, artigo 9.º
KI-generiert
273/09
Constitutional Court dismisses appeal due to mismatch between cited law and actual court decision grounds.
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
212/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
TC_19940032
Constitutional Court applies prior general invalidity ruling to declare specific administrative fee provisions unconstitutional.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

ACÓRDÃO N.º 523/92

Processo n.º 457/92

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 recorrido A., 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